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The tax treatment of a pension plan lump-sum benefit received due to death was consulted. The DGT ruled that these are taxed as employment income and do not qualify for the reinvestment reduction into a personal life annuity available to capital gains.
Cuestión planteada 1. Tratamiento fiscal correspondiente a la prestación percibida.
Las prestaciones de planes de pensiones se consideran rendimientos del trabajo y deben integrarse en la base imponible general del IRPF. Si se perciben en forma de capital, se puede aplicar una reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, cumpliendo los plazos y requisitos legales. Al ser rendimientos del trabajo, no es aplicable la exclusión de gravamen por reinversión en renta vitalicia para mayores de 65 años.
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