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A retiree sought clarification regarding the tax treatment of an additional pension lump sum received from an insurer under a collective agreement. The Directorate General for Taxes (DGT) ruled that these benefits are taxed as employment income for Personal Income Tax (IRPF) purposes.
Cuestión planteada Tratamiento fiscal de dicha prestación.
Las prestaciones de contratos de seguro colectivo que instrumentan compromisos por pensiones derivadas de jubilación se consideran rendimientos del trabajo. La integración en la base imponible se realiza en la medida en que la cuantía exceda de las contribuciones imputadas fiscalmente a la empresa y de las aportaciones realizadas por el trabajador. Al haberse contratado el seguro después de 2006, no es aplicable el régimen transitorio de la disposición transitoria undécima.
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