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A Spanish resident enquires about the taxation of a Liechtenstein second pillar pension payment as capital. The DGT responds that such benefits are subject to Spanish income tax on worldwide income, depending on whether the scheme is governed by Directive (EU) 2016/2341.
Cuestión planteada Tributación de la prestación en el Impuesto sobre la Renta de las Personas Físicas.
Las prestaciones de sistemas de pensiones privados vinculados al empleo se consideran rendimientos del trabajo. Si el plan está regulado por la Directiva (UE) 2016/2341, se aplica el régimen de los planes de pensiones. Si no lo está, no se aplica el régimen especial de la LIRPF. En caso de ser aplicable el régimen de planes de pensiones, se podría aplicar la reducción del 40% a la parte de aportaciones realizadas hasta el 31 de diciembre de 2006, bajo los límites temporales de la disposición transitoria duodécima.
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