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The consultant asks about the taxation of employment pension benefits received as assured income. The DGT responds that such benefits are considered earnings from work and that the 40% reduction only applies when received as capital.
Cuestión planteada Tributación de la prestación a percibir en forma de renta asegurada.
Las prestaciones de planes de pensiones se consideran rendimientos del trabajo y deben integrarse en la base imponible general del IRPF. La reducción del 40 por 100 para aportaciones realizadas hasta 2006 solo puede aplicarse si la prestación se percibe en forma de capital o combinando pagos con uno en forma de capital. Por tanto, si la prestación se percibe íntegramente como renta, no puede aplicarse dicha reducción.
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