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An employee inquired whether insurance premiums for a retirement plan paid by her employer could be deducted when calculating the income obtained upon maturity. The Directorate General for Taxes (DGT) ruled that, since these premiums have already been taxed as benefits-in-kind (employment income), they may be accounted for as premiums paid to determine the return on movable capital.
Cuestión planteada Posibilidad de tener en cuenta las primas imputadas fiscalmente a la consultante, habiendo sido incluidas en su totalidad en las correspondientes declaraciones del IRPF, a efectos de determinar el importe de renta sujeta a tributación.
Para determinar el rendimiento del capital mobiliario en contratos de seguro de vida, se debe calcular la diferencia entre el capital percibido y el importe de las primas satisfechas. En este caso, las aportaciones empresariales pueden incluirse como primas satisfechas siempre que hayan sido objeto de imputación fiscal a la trabajadora como rendimiento del trabajo en especie y se hayan declarado en el IRPF.
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