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Consultants inquired about the taxation of outstanding amounts from an employment termination agreement following the death of an employee. The DGT ruled that, as these amounts are received by the heirs, they constitute a succession right subject to Inheritance and Gift Tax.
Question posed: Taxation of the amounts received by the applicants.
Amounts derived from a labor relationship termination agreement received by beneficiaries following the death of the employee constitute a succession title. Therefore, they must be taxed under Inheritance and Gift Tax, regardless of whether they are received in a single payment or as periodic benefits.
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