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A lawyer consulted whether life annuities from a professional pension plan provided by a mutual society should be taxed as income from movable capital. The Directorate General for Taxes (DGT) ruled that if the contributions were unable to reduce the taxpayer's personal income tax (IRPF) base, the amounts received are classified as income from movable capital.
Cuestión planteada Si la prestación a percibir debe tributar como rendimientos del capital mobiliario.
Las prestaciones de contratos de seguros con mutualidades de previsión social son rendimientos del trabajo si las aportaciones fueron gasto deducible o redujeron la base imponible. Si la totalidad de las aportaciones no pudo ser objeto de reducción o minoración en la base imponible, las cantidades percibidas tendrán la consideración de rendimientos del capital mobiliario según el artículo 25.3 de la Ley 35/2006.
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