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The taxpayer asks whether they must pay tax on a benefit from a Voluntary Social Welfare Entity (EPSV) that has been subject to a court attachment. The DGT rules that the benefit must be taxed as employment income, regardless of whether the payment is made in accordance with the attachment order.
Cuestión planteada Obligación de tributación en el IRPF por una prestación que ha sido objeto de embargo.
Las prestaciones de las EPSV se califican como rendimientos del trabajo según el artículo 17.2.a).4ª de la LIRPF. El hecho de que la prestación sea objeto de embargo judicial no altera su naturaleza tributaria. El abono de la prestación se realizará según lo dispuesto en el mandamiento de embargo, pero la obligación de tributar por la misma se mantiene.
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