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A query was raised regarding the tax treatment of severance pay and salary differences awarded by a court following a worker's death. The DGT has determined that the employment income belongs to the deceased and must be attributed to the tax year of their death, whereas the heir will be liable for Inheritance Tax.
Cuestión planteada Tratamiento fiscal de la cantidad percibida y determinación del obligado tributario. Tributación de una indemnización por despido reconocida por sentencia posterior a la fecha de fallecimiento del trabajador.
Los rendimientos del trabajo derivados de la sentencia judicial deben atribuirse a la persona que generó el derecho, es decir, al causante. Estos rendimientos se imputan al período impositivo en el que se produjo el fallecimiento del trabajador. El heredero debe tributar por el Impuesto sobre Sucesiones y Donaciones por la adquisición de dicho derecho económico integrado en la masa hereditaria.
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