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A worker has enquired about the tax treatment of a lump sum received upon the maturity of a revaluation-linked retirement insurance policy paid for by their employer. The Directorate General for Taxes (DGT) has ruled that, as the policy covers the contingency of survival rather than retirement, the benefit is classified as employment income.
Cuestión planteada Tratamiento fiscal de la prestación de la prestación percibida por el consultante al vencimiento del contrato de seguro.
El contrato de seguro no instrumenta compromisos por pensiones al cubrir la contingencia de supervivencia y no la de jubilación. Por tanto, la prestación percibida por el trabajador, cuyas primas no fueron objeto de imputación fiscal, tiene la consideración de rendimientos del trabajo según el artículo 17.1 de la Ley 35/2006.
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