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A query was raised regarding whether amounts a financial institution must pay to the heirs of a deceased employee (under a leave of absence agreement) are subject to Personal Income Tax (IRPF) or Inheritance Tax. The DGT determines that the employee's earnings up to the date of death are subject to IRPF, whereas the amounts received by the heirs are subject to Inheritance Tax.
Cuestión planteada Tributación de las cantidades percibidas por los herederos dimanantes del acuerdo alcanzado entre el causante y la entidad financiera.
Los importes mensuales que la entidad satisfacía al empleado en excedencia constituyen rendimientos del trabajo para el fallecido hasta la fecha de su muerte. Las cantidades que la entidad debe abonar a los herederos legales tras el fallecimiento del empleado constituyen un derecho sucesorio. Por tanto, dichas percepciones deben tributar por el Impuesto sobre Sucesiones y Donaciones, independientemente de si se reciben en un pago único o como prestaciones periódicas.
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