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A worker requested clarification on the taxation of a lump-sum survival benefit from a collective insurance policy. The DGT ruled that, as these policies implement pension commitments, the benefit is taxed as employment income for Personal Income Tax (IRPF) purposes.
Cuestión planteada Tributación correspondiente a esta prestación.
La prestación de un seguro colectivo de capital diferido que instrumenta compromisos por pensiones tiene la consideración de rendimiento del trabajo según el artículo 17.2.a) 5ª de la LIRPF. Al calificarse como rendimiento del trabajo, la entidad aseguradora debe practicar la retención correspondiente conforme al artículo 101.1 de la LIRPF. Para seguros contratados antes de 2006, podría aplicarse el régimen transitorio de la disposición transitoria undécima de la LIRPF.
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