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A taxpayer queried the tax treatment of a lump-sum payment from a collective retirement insurance scheme with premiums paid prior to 2006. The Directorate General for Taxes (DGT) ruled that these are considered employment income and may qualify for the 40% reduction, provided the requirements of the eleventh transitional provision are met.
Cuestión planteada Tratamiento fiscal correspondiente a la prestación por jubilación percibida, en forma de capital; en particular:
Las prestaciones por jubilación de seguros colectivos que instrumenten compromisos por pensiones son rendimientos del trabajo en la medida que excedan de las contribuciones imputadas y aportaciones del trabajador. Para contingencias anteriores a 2007, se puede aplicar el régimen fiscal de 2006, que permitía una reducción del 40% en prestaciones en forma de capital si las primas no se imputaron fiscalmente y se percibieron en el plazo legal. La imputación temporal se realiza en el ejercicio en que la prestación resulte exigible tras la comunicación del siniestro.
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