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A query was raised regarding the taxation of pension schemes, credit rights, and legacies with an obligation to preserve assets following a death. The Directorate General for Taxes (DGT) clarifies that pension schemes are subject to Personal Income Tax (IRPF) for the beneficiary, and that credit rights must be included in Inheritance Tax.
Cuestión planteada Tributación de los planes de pensiones.
Las prestaciones de planes de pensiones tributan en el IRPF del perceptor como rendimientos del trabajo en el periodo en que sean exigibles. Los derechos de crédito de la causante deben integrarse en la base imponible del Impuesto sobre Sucesiones por su valor real. Los bienes legados con obligación de conservarlos tributan como si se recibieran en usufructo. Los fideicomisarios tributan en el momento del fallecimiento de los fiduciarios.
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