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V3475-20 1 December 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del trabajo

Judicially recognised pensions following death are attributed to the tax year of the deceased's passing

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.

The question raised

Tax treatment of differences for pensions recognized by sentence subsequent to the date of the worker's death. Determination of the taxpayer.

The DGT's ruling

Amounts for pension differences paid by judicial sentence must be attributed to the person who generated the right, i.e., the deceased. According to rules of temporal imputation, these earnings must be imputed to the tax period in which the death occurred. As they are received in a subsequent fiscal year, the successor must file the corresponding supplementary tax return.

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