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A query was raised regarding how beneficiaries of an insured pension plan should be taxed following the death of the policyholder. The Directorate General for Tax Assurance (DGT) ruled that these benefits are classified as employment income for Income Tax (IRPF) purposes and are not subject to Inheritance and Gift Tax.
Cuestión planteada En caso de fallecimiento del consultante sin haber rescatado el plan de previsión asegurado, tributación de la prestación percibida por los beneficiarios.
Las prestaciones de planes de previsión asegurados se consideran rendimientos del trabajo y deben integrarse en la base imponible general del IRPF del perceptor. Al integrarse en el IRPF, no están sujetas al Impuesto sobre Sucesiones y Donaciones. La imputación temporal en el IRPF se realiza en el período impositivo en que la prestación sea exigible por el perceptor, no por el mero fallecimiento.
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