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An entity has enquired whether salary reviews affect the transitional regime for insurance premiums regarding pension commitments acquired before December 2012. The DGT has ruled that the transitional regime applies if the commitment existed prior to that date and the premium amount is determined in an express, objective, and non-discretionary manner.
Cuestión planteada Si estas revisiones salariales no afectan al régimen tributario aplicable a las primas del seguro abonadas por la entidad a favor del directivo para hacer frente al compromiso por pensiones adquirido con anterioridad a 1 de diciembre de 2012; y, por tanto, resulta de aplicación el régimen transitorio previsto en la disposición transitoria 26 de la Ley 35/2006.
El régimen transitorio de la DT 26 LIRPF aplica a seguros colectivos contratados antes de diciembre de 2012 con primas de importe determinado expresamente. En sistemas de prestación definida, el importe de la prima debe derivar de cálculos actuariales basados en la determinación de la prestación. Si la prestación depende de la remuneración en la fecha de cese, la estimación de dicha remuneración para calcular la prima es objetiva si se basa en la retribución anual del empleado.
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