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A query was raised regarding whether the recovery of an extraordinary pay from 2012, received in 2015 following the worker's death, should be taxed in 2015. 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 y adicional de diciembre de 2012 en caso de fallecimiento.
La parte proporcional de la paga extraordinaria no abonada en su día califica como rendimiento del trabajo. Al haber fallecido el trabajador, 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 practicar una autoliquidación complementaria sin sanción ni intereses.
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