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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.
Question posed. First question. Taxation of the amounts received in 2024 which were entered as extraordinary contributions to the occupational pension plan.
Contributions to the pension plan resulting from compliance with a judicial sentence are considered income from employment. They are imputed to the tax period in which the judicial resolution becomes final. These contributions may reduce the general taxable base of the Personal Income Tax (IRPF) in accordance with the limits established by law. It is not possible to apply the 40% reduction for benefits from old contingencies if the retirement occurred in 2017.
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