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A taxpayer inquired about when to report the receipt of a lump sum from an occupational pension scheme following a settlement agreement. The DGT ruled that the timing of the tax liability is determined by the tax period in which the benefit becomes due.
Cuestión planteada Imputación temporal de la prestación percibida del plan de pensiones en el Impuesto sobre la Renta de las Personas Físicas.
Las prestaciones de planes de pensiones se consideran rendimientos del trabajo y deben integrarse en la base imponible general del IRPF. La imputación temporal se realiza en el periodo impositivo en que sean exigibles por su perceptor, momento determinado por cuando este pueda exigir su pago. El acaecimiento de la contingencia de jubilación no determina por sí solo el momento de tributación, sino que este depende de la fecha de percepción fijada. En este caso, al acordarse y cuantificarse el pago en el año del acuerdo transaccional, la exigibilidad surge en ese momento y la imputación corresponde al ejercicio 2019.
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