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A taxpayer inquired about the taxation of an amount received following a labour court ruling after the death of their spouse. The DGT has determined that employment income must be attributed to the tax year in which the deceased passed away, and the heir shall be taxed via Inheritance Tax.
Cuestión planteada Imputación temporal en el Impuesto sobre la Renta de las Personas Físicas de la cantidad exigida y reconocida en sentencia judicial.
Los importes de una sentencia judicial por rendimientos del trabajo deben atribuirse a quien generó el derecho, en este caso la persona fallecida. Por reglas de imputación temporal, estos rendimientos se imputan al período impositivo del fallecimiento del causante. El heredero deberá tributar por dicha cantidad en el Impuesto sobre Sucesiones y Donaciones, entendiéndose la adquisición del derecho con la firmeza de la sentencia.
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