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A query was raised regarding the taxation of benefits from a pension plan involving contributions made before July 1992. The DGT has ruled that a distinction must be made between the initial contribution for past services and subsequent contributions to determine their respective tax treatment.
Cuestión planteada Tributación de la prestación correspondiente a las aportaciones anteriores a 1992 y tratamiento fiscal de las cantidades no imputadas fiscalmente.
La aportación inicial por derechos consolidados a 01/07/1992 se trata como seguro colectivo; tributará como rendimiento del trabajo lo que exceda de las contribuciones imputadas y aportaciones del trabajador. Para las aportaciones subsiguientes al plan, la prestación tributa como rendimiento del trabajo según el artículo 17.2.a).3ª de la LIRPF. En caso de percepción en forma de capital, se pueden aplicar reducciones según la DT 11ª de la LIRPF y el artículo 94 del TRLIRPF. El contribuyente debe acreditar las aportaciones y contribuciones mediante las nóminas correspondientes.
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