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A worker receiving compensation for total permanent disability from a collective insurance policy provided by their employer has asked whether this should be taxed as employment income or as income from movable capital. The DGT has determined that it must be taxed as employment income.
Cuestión planteada Si el capital percibido tributa como rendimiento del trabajo o como rendimiento del capital mobiliario. Calculo de la retención.
Las prestaciones por jubilación e invalidez de contratos de seguro colectivo que instrumenten compromisos por pensiones se consideran rendimientos del trabajo. Esta calificación se aplica en la medida en que la cuantía exceda de las contribuciones imputadas fiscalmente y de las aportaciones realizadas por el trabajador. Por tanto, la prestación debe integrarse en la base imponible general del IRPF y está sujeta a retención.
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