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A foundation inquired whether it should apply income tax (IRPF) withholding when paying a proportional share of a 2012 extraordinary bonus to the heirs of a deceased worker. The Directorate General for Tax Assurance (DGT) ruled that the amount retains its character as employment income and must be subject to withholding according to general rules.
Cuestión planteada Sometimiento a retención del abono de la paga a los herederos.
La parte proporcional de la paga extraordinaria no abonada se califica como rendimiento del trabajo. El fallecimiento del trabajador no altera su condición de contribuyente ni la calificación de dichos rendimientos. Por tanto, el importe debe estar sometido a retención como rendimiento del trabajo, independientemente de que forme parte del caudal hereditario. El tipo de retención se determinará según el Reglamento del IRPF.
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