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V3131-16 5 July 2016 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

Foreign private pension benefits considered as income from employment

A retired person enquires about the taxation of benefits from a foreign private pension scheme funded by their employer during a business trip. The DGT responds that, as the scheme is not regulated in Spain or under Directive 2003/41/CE, it is governed by general rules on income from employment.

The question raised

Cuestión planteada Tributación de la prestación.

The DGT's ruling

Al no ser un plan de pensiones regulado por la normativa española o la Directiva 2003/41/CE, no se aplica el tratamiento específico de la Ley 35/2006 para dichos planes. No obstante, las prestaciones de sistemas de pensiones privados vinculados a una relación laboral deben considerarse rendimientos del trabajo según el artículo 17.1 de la Ley 35/2006.

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