Skip to content
Back to index
V1805-18 21 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Death benefits may be classified as employment income

A taxpayer inquired about the tax treatment of a benefit received following their father's death due to his employment status. The DGT ruled that these benefits constitute employment income subject to Personal Income Tax (IRPF).

The question raised

Cuestión planteada Tratamiento fiscal que, a efectos del Impuesto sobre la Renta de las Personas Físicas, debe darse a dicha prestación.

Email
Contact