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A taxpayer inquired whether the death benefit received following the passing of their spouse was exempt or eligible for a reduction. The DGT has determined that it does not qualify as a burial or funeral allowance and is therefore taxable, but it does permit the reduction applicable to irregular income.
Cuestión planteada Posible aplicación de la exención prevista en el artículo 7 r) de la Ley del IRPF a la prestación recibida y de la reducción del 40 por ciento establecida en el artículo 11.1.d) del Reglamento del Impuesto.
El auxilio por defunción constituye un rendimiento del trabajo sujeto a tributación según el artículo 17 de la LIRPF. Al no percibirse por concepto de entierro o sepelio, no se aplica la exención del artículo 7.r) de la LIRPF. No obstante, al ser una prestación por fallecimiento percibida en un único periodo impositivo, procede la reducción del 40 por ciento por rendimientos irregulares del artículo 11.1.d) del Reglamento del Impuesto.
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