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V1931-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

Benefits from collective insurance policies implementing pension commitments are taxed as employment income

The taxpayer inquires about the taxation of a benefit from a collective life insurance policy received in 2022 after retiring in 2012. The DGT responds that these benefits are employment income and that, in this case, tax reductions cannot be applied as the transitional periods have expired.

In 6 key points

Lifecycle

2023-07-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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