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The tax treatment of pension plan benefits received following the retirement of a taxpayer in insolvency proceedings was consulted. The DGT has determined that these benefits constitute employment income and must be taxed in full by the individual beneficiary.
Cuestión planteada Tratamiento en el Impuesto sobre la Renta de la Personas Físicas de las prestaciones percibidas de los citados planes de pensiones.
Las prestaciones de planes de pensiones se consideran rendimientos del trabajo según el artículo 17.2.a) de la Ley 35/2006. Estos rendimientos se atribuyen exclusivamente a las personas físicas en cuyo favor estén reconocidas, de acuerdo con el artículo 11.2 de la misma norma. Por tanto, tributan en el IRPF del beneficiario por el importe total percibido.
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