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V1130-22 20 May 2022 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · plan de pensiones de empleo

Pension scheme promoters must file Form 345 but are not required to withhold Income Tax

A query was raised regarding the obligation to report contributions to an occupational pension scheme and their classification. The DGT clarifies that the promoter must submit Form 345 containing the list of participants and contributions, but is not obliged to apply Income Tax withholdings on these contributions.

The question raised

Submission of a formal return. Classification of the contributions made by the promoting entity.

The DGT's ruling

Pension plan promoters making contributions must submit an annual return using Form 345, detailing the participants and the amount contributed. These contributions are considered gross employment income for the participant, but there is no obligation for the promoter to make withholdings at source. Therefore, these benefits in kind are not included in Form 190, although they must be declared in Form 345.

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