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A query was raised regarding the taxation of redundancy payments that an employee was entitled to but had not yet received before their death, which were subsequently collected by their heirs. The Directorate General for Taxes (DGT) has ruled that these amounts must be taxed under Inheritance and Gift Tax.
Cuestión planteada Tributación de las referidas cantidades.
Los importes que la entidad financiera debe abonar a los herederos tras el fallecimiento del empleado constituyen un derecho sucesorio. Por tanto, las cantidades cuya exigibilidad sea posterior al fallecimiento deben tributar exclusivamente en el Impuesto sobre Sucesiones y Donaciones, según los artículos 10.1.a) y 11.c) del Reglamento de dicho impuesto.
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