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A 66-year-old taxpayer inquired whether the tax exemption for reinvestment into life annuities could be applied upon receiving their pension plan benefits. The Directorate General for Taxes (DGT) ruled that this is not possible because such benefits are taxed as employment income rather than capital gains.
Cuestión planteada Si con el importe del plan de pensiones constituye una renta vitalicia, posibilidad de aplicar la exclusión de gravamen por reinversión en rentas vitalicias prevista en el artículo 38.3 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
La exclusión de gravamen por reinversión en rentas vitalicias se aplica a las ganancias patrimoniales obtenidas por la transmisión de elementos patrimoniales en mayores de 65 años. Dado que las prestaciones de los planes de pensiones tienen la consideración de rendimientos del trabajo según el artículo 17.2.a).3ª de la Ley 35/2006, no resulta de aplicación este supuesto de exclusión.
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