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A query was raised regarding the taxation of income received following a person's death, such as pensions or residency refunds. The DGT ruled that these rights form part of the estate and are subject to Inheritance and Gift Tax, without prejudice to the deceased's obligation to pay Income Tax on the earned employment income.
Cuestión planteada Cómo deben tributar los ingresos percibidos con posterioridad al fallecimiento de la causante.
Los derechos económicos que no se extinguen con la muerte, como sueldos o pagos pendientes, integran la masa hereditaria y están sujetos al Impuesto sobre Sucesiones y Donaciones. No obstante, el devengo de dichos rendimientos genera un hecho imponible en el IRPF para la persona fallecida. Así, coexisten dos hechos imponibles distintos: el rendimiento del trabajo para el causante y el incremento patrimonial para los herederos.
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