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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.
Question posed: Taxation of the benefits received.
Benefits from social welfare mutual societies are taxed as income from employment if the contributions were deductible or reduced the taxable base. If these requirements are not met, as in this case, they are taxed as income from movable capital. In life annuities for retirement or disability without the mobilization of provisions, the income is the excess of the amount over the premiums paid. The temporal imputation is carried out in the period in which the amount becomes due according to insurance regulations.
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