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The inquiry asks whether insurance premiums for executives can benefit from the transitional regime under the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) rules that this is possible if the pension commitment existed and was formalised in an insurance contract before 1 December 2012, and if the premium amount is determined in an express, objective, and non-discretionary manner.
Cuestión planteada Si resulta de aplicación el régimen transitorio previsto en la disposición transitoria 26 de la Ley 35/2006 a las primas del seguro abonadas por la entidad a favor de los dos directivos, en la medida en que los compromisos por pensiones han sido reconocidos con anterioridad a 1 de diciembre de 2012.
El régimen transitorio de la DT 26ª LIRPF es aplicable si el compromiso por pensiones y su exteriorización mediante seguro colectivo existían a 30 de noviembre de 2012. Además, el importe de las primas debe determinarse de forma expresa, objetiva y no discrecional, ya sea en valores absolutos o relativos a variables como el sueldo. En seguros de prestación definida, el importe de la prima debe resultar de los cálculos actuariales necesarios para cumplir dicho compromiso.
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