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A query was raised regarding how to tax the recovery of a 2012 extraordinary pay following the death of the worker. The DGT has determined that these amounts constitute employment income and must be attributed to the deceased's final tax period.
Cuestión planteada Tributación en el IRPF de la recuperación en 2015 de la paga extraordinaria de diciembre de 2012 en caso de fallecimiento.
La parte de la paga extraordinaria no abonada en su día califica como rendimiento del trabajo. Debido al fallecimiento del contribuyente, estas rentas deben integrarse en la base imponible del último período impositivo que deba declararse. Al percibirse en un período distinto al de su exigibilidad, se debe realizar una autoliquidación complementaria sin sanción ni intereses.
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