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A retiree seeks clarification on the tax treatment of a retirement supplement received from an insurer under a collective agreement. The DGT rules that these benefits are taxed under Personal Income Tax (IRPF) as employment income, with the portion exceeding the contributions made being included in the taxable base.
Cuestión planteada Tratamiento fiscal de dicha prestación.
Las prestaciones de contratos de seguro colectivo que instrumentan compromisos por pensiones por jubilación tributan en el IRPF como rendimientos del trabajo. La integración en la base imponible se realiza por la cuantía que exceda de las contribuciones imputadas fiscalmente a la empresa y de las aportaciones del trabajador. Se puede aplicar el régimen transitorio de la disposición transitoria undécima de la Ley 35/2006 si se cumplen sus requisitos.
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