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A consultant asks how life annuities and retention bonuses from a social prevision mutuality are taxed. The DGT responds that since the contributions were neither deductible nor subject to reduction, they are classified as capital gains.
Cuestión planteada Tributación de las prestaciones percibidas.
Las prestaciones de mutualidades de previsión social tributan como rendimientos del trabajo si las aportaciones fueron deducibles o objeto de reducción. Si no se cumplen estos requisitos, tributan como rendimientos del capital mobiliario según el artículo 25.3.a) de la LIRPF. En el caso de rentas vitalicias de jubilación o invalidez, el rendimiento será la parte que exceda de las primas satisfechas, siempre que el contrato se haya concertado al menos dos años antes de la jubilación. La imputación temporal se realiza cuando la cantidad resulte exigible al beneficiario.
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