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A beneficiary inquired whether benefits from an occupational pension plan paid due to a relative's death should be taxed under Inheritance and Gift Tax or as a gift, and whether withholding tax applies. The DGT ruled that the benefit is taxed entirely under Personal Income Tax (IRPF) as employment income.
Cuestión planteada Tributación de la prestación. En particular:
Las prestaciones de planes de pensiones, independientemente de la contingencia (incluido el fallecimiento), tributan en el IRPF como rendimientos del trabajo. Al no estar sujetas al Impuesto sobre Sucesiones y Donaciones, la totalidad de la prestación debe tributar en el IRPF. Al calificarse como rendimientos del trabajo, la prestación está sujeta a retención.
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