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A worker requested clarification on the tax treatment of a lump-sum survival benefit from a collective insurance policy. The DGT ruled that, as these policies provide pension commitments, the benefit is taxed as employment income for Personal Income Tax (IRPF) purposes.
Cuestión planteada Régimen fiscal correspondiente a esta prestación.
Las prestaciones de contratos de seguro colectivo que instrumentan compromisos por pensiones se consideran rendimientos del trabajo según el artículo 17.2.a) 5ª de la Ley 35/2006. En el caso de seguros contratados antes de enero de 2006, podría aplicarse el régimen transitorio de la DT 11ª, que permitía una reducción del 40% si la prestación se percibía en forma de capital. La entidad aseguradora debe practicar la retención correspondiente según la normativa del IRPF.
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