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A query was raised regarding which tax applies to pension plan benefits following the death of a participant and when they should be taxed. The Directorate General for Taxes (DGT) clarifies that they are subject to Personal Income Tax (IRPF) and that the tax liability arises when the benefit becomes due.
Cuestión planteada 1. Impuesto por el que tributaría la prestación por fallecimiento.
Las prestaciones de planes de pensiones, incluida la contingencia por fallecimiento, tributan en el IRPF como rendimientos del trabajo y no están sujetas al Impuesto sobre Sucesiones y Donaciones. El momento de imputación al período impositivo es cuando la prestación sea exigible por su perceptor. Para contingencias ocurridas en 2015, el plazo para aplicar la reducción del 40% del régimen transitorio finalizó el 31 de diciembre de 2017.
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