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A worker asks whether receiving a foreign employer's pension scheme is governed by pension plan rules. The DGT responds that, as the scheme is not established under Spanish law, the payment constitutes employment income and the right of withdrawal is part of the estate.
Question raised 1. Whether the supplementary pension scheme established by the business group for its employees establishes pension commitments within the terms of the first additional provision of the recast text of the Law on the Regulation of Pension Plans and Funds and, consequently, whether the first additional provision of Law 35/2006 on Personal Income Tax is applicable.
The foreign pension scheme does not establish pension commitments pursuant to the first additional provision of the recast text of the Law on the Regulation of Pension Plans and Funds. Therefore, the first additional provision of the Personal Income Tax Law regarding the right of surrender in collective insurance is not applicable. The benefit must be considered earned income according to Article 17.1 of Law 35/2006. Likewise, the surrender value of the vested rights must be included in the assets for Wealth Tax purposes.
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