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V2200-14 7 August 2014 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · seguro de jubilación

Benefits from a company-sponsored retirement insurance scheme are subject to Personal Income Tax (provided the beneficiary is a Spanish tax resident)

A company director enquired about the tax applicable to benefits received from a retirement insurance policy taken out by the company. The DGT indicates that, if the recipient is a Spanish tax resident, the benefit is subject to Personal Income Tax (IRPF).

The question raised

A qué tipo de impuesto está sujeta la operación descrita.

The DGT's ruling

Partiendo de la hipótesis de que la persona es residente fiscal en España, la prestación derivada de un contrato de seguro suscrito por la empresa en la que es administradora estará sujeta al Impuesto sobre la Renta de las Personas Físicas.

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