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A widow seeks clarification on the tax treatment of a lump sum received following the death of her husband, a lawyer who held insurance with a social welfare mutual insurance scheme. The DGT rules that the benefit will be taxed as employment income for IRPF purposes if the contributions were eligible as deductible expenses or subject to tax reductions.
Cuestión planteada Tratamiento fiscal correspondiente a la prestación por fallecimiento percibida.
Si las aportaciones a la mutualidad de previsión social pudieron ser objeto de reducción en la base imponible o de gasto deducible en la actividad económica, la prestación por fallecimiento tributará en el IRPF como rendimiento del trabajo. Esta integración en la base imponible general se produce con independencia de que las aportaciones hayan sido efectivamente reducidas por el mutualista.
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