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A query was raised regarding whether outstanding payments from an economic compensation agreement following an employee's death should be subject to Income Tax (IRPF) withholding. The Directorate-General for Tax (DGT) ruled that, as these payments derive from the employment relationship but become due only upon death, they are subject to Inheritance and Gift Tax.
Cuestión planteada Habiéndose incluido los pagos pendientes en la liquidación del Impuesto sobre Sucesiones, pregunta si están sometidos a retención a cuenta del IRPF.
La compensación económica sustitutoria de un complemento de pensión es un rendimiento del trabajo mientras el empleado viva. Sin embargo, las anualidades exigibles tras el fallecimiento constituyen una adquisición mortis causa de derechos. Al estar sujetas al Impuesto sobre Sucesiones y Donaciones, no están sujetas a retención a cuenta del IRPF.
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