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The tax treatment of a 'retirement bonus' derived from a collective insurance policy is consulted. The DGT responds that these benefits are taxed in the Personal Income Tax (IRPF) as employment income.
Question posed: Tax treatment of the "retirement bonus".
Benefits from retirement under collective insurance contracts are taxed as employment income. Integration into the taxable base is carried out to the extent that the amount exceeds the contributions fiscally imputed to the company and the contributions made by the worker. The transitional regime of the eleventh additional provision of the LIRPF may be applied if the requirements regarding the date of contracting and the contingency are met.
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