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A consultant asks how extraordinary contributions to their employment pension plan are taxed after a judicial decision. The DGT responds that they are deemed earnings from work and are charged to the year when the decision becomes final.
Cuestión planteada Primera cuestión. Tributación de las cantidades percibidas el año 2024 y que fueron ingresadas como contribuciones extraordinarias al plan de pensiones de empleo.
Las contribuciones al plan de pensiones de empleo realizadas por cumplimiento de sentencia judicial son rendimientos del trabajo. Su imputación temporal corresponde al período impositivo en que la resolución judicial adquiera firmeza. Estas aportaciones pueden reducir la base imponible general del IRPF sujetas a los límites legales. No es posible aplicar la reducción del 40% por prestaciones de aportaciones anteriores a 2007, ya que el plazo para ello expiró en 2019.
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