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A retiree asks about the taxation of benefits from a foreign pension scheme into which their company made contributions during a business trip. The DGT states that, as the scheme is not regulated by Spanish law or Directive 2003/41/CE, the specific treatment under the Personal Income Tax Law for pension schemes does not apply, and instead the general treatment for earnings from employment applies.
Cuestión planteada Tributación de la prestación.
Las prestaciones de sistemas de pensiones de naturaleza privada vinculados a la realización de un empleo deben considerarse rendimientos del trabajo. Por tanto, les corresponde el tratamiento tributario previsto en los artículos 17 a 20 de la Ley 35/2006. No es aplicable el tratamiento especial de la Ley 35/2006 para planes de pensiones al no ser un plan previsto en el Texto Refundido de la Ley de Regulación de los Planes y Fondos de Pensiones ni en la Directiva 2003/41/CE.
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