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A query was raised regarding the taxation of the partial recovery of the 2013 extraordinary pay of a public employee who passed away in 2015. The Directorate General for Taxes (DGT) ruled that this constitutes employment income for the deceased, which must be included in their final tax period, and is also subject to Inheritance Tax.
Cuestión planteada Tributación en IRPF e Impuesto sobre Sucesiones.
Los importes por la recuperación de la paga extraordinaria de 2013 son rendimientos del trabajo. Al haber fallecido el trabajador, estos rendimientos deben imputarse al período impositivo del fallecimiento. Asimismo, al ser un derecho transmitido por herencia, el importe debe incorporarse a la base imponible del Impuesto sobre Sucesiones y Donaciones.
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