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A query is made regarding the withholding tax to be applied when recovering part of the 2013 extraordinary bonus for Generalitat de Catalunya personnel when the worker has died. The DGT responds that the amount maintains its nature as employment income and must be subject to withholding.
Question posed: Subjecting the payment of the bonus to withholding for the heirs of deceased public sector personnel.
The amount for the partial recovery of the 2013 extraordinary bonus is classified as employment income. Although the payment is made to the heirs following the death of the employee, this does not alter the classification of the income nor the status of the deceased workers as taxpayers. Therefore, the payment is subject to withholding as employment income, regardless of whether it forms part of the estate. The withholding rate shall be determined according to the Personal Income Tax Regulations.
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