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A company has requested clarification on whether contributions to an occupational pension scheme, where the amount depends on the worker's contribution, should be classified as employer contributions or employee contributions. The Directorate General for Taxes (DGT) has ruled that, as the worker cannot alter the conditions through flexible remuneration, they are classified as employer contributions.
Cuestión planteada Interpretación del artículo 52.1.b) de la Ley 35/2006.
Las cantidades aportadas por la empresa al plan de pensiones de empleo tienen la consideración de contribuciones empresariales si no derivan de una decisión del trabajador. En este caso, al estar las condiciones fijadas en convenio colectivo y no permitir la alteración de los términos mediante novaciones contractuales o retribución flexible, no se consideran aportaciones del trabajador para el límite del artículo 52.1 de la Ley 35/2006.
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