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A beneficiary inquired whether death benefits from a Voluntary Social Welfare Entity (EPSV) are only taxed at 60%. The DGT clarified that they are taxed as employment income and that the 40% reduction only applies if specific conditions regarding contributions and timeframes are met.
Cuestión planteada Tratamiento fiscal de la cantidad a percibir; en particular si tributa sólo el 60%.
Las prestaciones de EPSV se consideran rendimientos del trabajo si las aportaciones fueron deducibles para el titular. Si se perciben en forma de capital, se puede aplicar una reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Para ello, debe haber transcurrido más de dos años desde la primera aportación y percibirse dentro del plazo establecido en la disposición transitoria duodécima de la Ley 35/2006.
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