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A widow inquires about the taxation of pension differences awarded by court ruling following her husband's death. The DGT determines that the income belongs to the deceased and must be attributed to the year of their death.
Cuestión planteada Tratamiento fiscal de las diferencias por pensiones reconocidas por sentencia posterior a la fecha de fallecimiento del trabajador. Determinación del obligado tributario.
Los importes por diferencias de pensiones satisfechos por sentencia judicial deben atribuirse a la persona que generó el derecho, es decir, al causante. Por reglas de imputación temporal, estos rendimientos deben imputarse al período impositivo en el que se produjo el fallecimiento. Al percibirse en un ejercicio posterior, el sucesor deberá presentar la autoliquidación complementaria correspondiente.
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