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An heir inquired whether the amount to be received from the Notarial Mutual Society should be taxed under Personal Income Tax (IRPF) or Inheritance and Gift Tax. The Directorate General for Tax (DGT) has ruled that it is subject to IRPF as employment income.
Question posed: Whether this amount is taxed under Personal Income Tax or under Inheritance and Gift Tax.
Benefits paid upon death by social welfare mutual societies, whose contributions may have been subject to a reduction in the taxable base, are taxed in the recipient's Personal Income Tax (IRPF) as income from employment. As they are integrated into the IRPF taxable base, these amounts are not subject to Inheritance and Gift Tax.
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