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A query was raised regarding the tax treatment of pension plan benefits to be received by grandchildren following the renunciation of the original beneficiaries. The Directorate General for Taxes (DGT) clarifies that these benefits are taxed as employment income for the recipient under Personal Income Tax (IRPF) and are not subject to Inheritance and Gift Tax.
Cuestión planteada Tratamiento fiscal de las prestaciones que percibieran del plan de pensiones los nietos del partícipe.
Las prestaciones de planes de pensiones, independientemente de la contingencia (incluida la muerte), tributan en el IRPF del perceptor como rendimientos del trabajo. Por tanto, no están sujetas al Impuesto sobre Sucesiones y Donaciones. La imputación temporal en el IRPF se produce cuando las prestaciones son exigibles por el perceptor, no necesariamente en el momento del fallecimiento.
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