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A query was raised regarding whether a pension scheme surplus used to cover contributions that the promoter should have made constitutes a benefit in kind. The DGT has determined that, as these are not financially contributions from the promoter, they do not constitute employment income nor do they allow for reductions in Personal Income Tax (IRPF).
Cuestión planteada 1. Si el importe del superávit asignado a cada partícipe no tendría, a efectos fiscales, la calificación de aportación del promotor y, por tanto, no debería ser imputado como retribución en especie.
El importe del superávit asignado a cada partícipe no constituye retribución en especie al no considerarse financieramente aportaciones del promotor. Por tanto, no es objeto de reducción en la base imponible general del IRPF ni computa para el límite máximo de aportaciones con derecho a reducción. En el Impuesto sobre Sociedades, si la sustitución de aportaciones genera un ingreso contable, este se integrará en la base imponible si el gasto original fue deducible, o no se integrará si no lo fue.
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