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The consultant asks how pension benefits from employment plans based on consolidated past services before 01/07/1992 are taxed. The DGT responds that these benefits are considered derived from a collective insurance scheme and are taxed as work income based on the amount exceeding contributions.
Cuestión planteada Tributación de las prestaciones a percibir correspondientes a las aportaciones iniciales constituidas por el importe de los derechos consolidados por servicios pasados a 01/07/1992.
La parte de la prestación derivada de la aportación inicial por servicios pasados a 01/07/1992 se considera procedente de un seguro colectivo. Tributará como rendimiento del trabajo la cuantía que exceda el importe de las contribuciones imputadas fiscalmente y las aportaciones directas del trabajador. Si se percibe en forma de capital, se pueden aplicar las reducciones de la DT 11ª de la LIRPF, siempre que se cumplan los plazos de percepción según la contingencia.
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