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V3333-19 ·4 December 2019 ·consulta-vinculante Medium impact
Tax

Amounts paid by an entity to the relatives of a deceased employee are subject to Inheritance and Gift Tax

A query is made as to whether a dedication award that a director was entitled to receive upon their termination should be taxed under Personal Income Tax or Inheritance and Gift Tax following their death. The DGT determines that these amounts are subject to Inheritance and Gift Tax.

In 5 key points

Lifecycle

2019-12-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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