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A query was raised regarding whether monthly amounts a bank must pay to the heirs of a deceased former employee (under a redundancy agreement) should be taxed under Personal Income Tax (IRPF) or Inheritance Tax. The DGT ruled that the deceased is taxed under IRPF up until death, and the heirs must pay Inheritance Tax.
Cuestión planteada Tributación de las cantidades percibidas por los herederos dimanantes del acuerdo alcanzado entre el causante y la entidad bancaria.
Los importes mensuales que la entidad financiera satisfacía al exempleado constituyen rendimientos del trabajo en su IRPF hasta la fecha de su fallecimiento. Las cantidades percibidas por los herederos legales tras el fallecimiento del empleado, derivadas de dicho acuerdo, constituyen un derecho sucesorio. Por tanto, estas percepciones deben tributar por el Impuesto sobre Sucesiones y Donaciones, independientemente de si se reciben en un pago único o como prestaciones periódicas.
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