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A query was raised regarding whether variable production-based remuneration, paid after a worker's death, should be taxed under Personal Income Tax (IRPF) or Inheritance Tax (ISD). The Directorate-General for Tax (DGT) ruled that it must be taxed under the deceased's IRPF for the year it becomes due, and under Inheritance Tax for the heir.
Cuestión planteada Si las cantidades percibidas deben ser declaradas en el Impuesto sobre Sucesiones y Donaciones o en el Impuesto sobre la Renta de las Personas Físicas del fallecido o de la heredera, y, en su caso, si deben ser imputadas al año 2011 o al año 2012.
Los rendimientos del trabajo se imputan al período en que sean exigibles por su perceptor. Si la exigibilidad se produce en un período posterior al desarrollo del trabajo, la imputación corresponde a dicho período posterior. En este caso, la retribución es exigible en 2012, por lo que tributa en el IRPF del fallecido de ese año. Al derivar el derecho de la heredera de su condición de tal, la cantidad debe tributar en el Impuesto sobre Sucesiones y Donaciones.
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