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An insurer has requested clarification on whether the redemption of collective insurance policies, which facilitate pension commitments under an exceptional regime for credit institutions, is exempt from Corporation Tax. The Directorate General for Taxes (DGT) ruled that non-liability does not apply because these contracts do not meet the requirements set out in pension plan and fund regulations.
Cuestión planteada Si el tomador decidiera ejercer el derecho de rescate y a efectos de la obligación de retener, si es aplicable la no sujeción prevista en el artículo 19.4 de la Ley del Impuesto de Sociedades.
Para aplicar la no sujeción del artículo 19.4 de la LIS, el contrato debe instrumentar compromisos por pensiones conforme a la disposición adicional primera del Texto Refundido de la Ley de Regulación de los Planes y Fondos de Pensiones. Los seguros bajo el régimen excepcional para entidades de crédito no cumplen este requisito, ya que la condición de beneficiario no corresponde a las personas en cuyo favor se generan las pensiones. Por tanto, la renta por rescate está sujeta al Impuesto sobre Sociedades y debe someterse a retención.
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