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A query was raised regarding whether extraordinary payments made by a company to cover unpaid disability benefits within an occupational pension scheme should be attributed to the employee. The Directorate General for Taxes (DGT) ruled that, as these payments are not integrated into the scheme but are instead intended to settle benefits already accrued, they do not constitute taxable income nor do they allow for a reduction of the taxable base.
Cuestión planteada Posibilidad de no imputación en el Impuesto sobre la Renta de las Personas Físicas de la totalidad de los trabajadores de la parte de las cantidades abonadas a la entidad aseguradora correspondiente a las prestaciones atrasadas no satisfechas de algunos trabajadores.
Las cantidades abonadas por la empresa para satisfacer prestaciones de incapacidad devengadas y no pagadas, que no se integran en el plan de previsión social empresarial, no proceden como imputación de contribuciones del tomador. Por tanto, no se consideran rendimientos del trabajo ni dan derecho a reducir la base imponible. No obstante, las prestaciones percibidas del plan sí mantienen su consideración de rendimientos del trabajo.
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