Doctrine by topic · DGT Observatory

Death Contingency: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 10 rulings · 2014–2026

Current position

Pension plan benefits are taxed in the recipient's Personal Income Tax (IRPF) as employment income in the period in which they become due. If the collection of retirement benefits has commenced, new contributions may only be allocated to death and disability contingencies. These contributions allow for a reduction of the general taxable base of the IRPF in accordance with legal limits.

The DGT's position remains constant regarding the tax nature of benefits, which are taxed under the IRPF and not under Inheritance Tax. The doctrine has focused on specifying the application of reductions for contributions made prior to 2007 and on delimiting the destination of contributions after the commencement of retirement.

Turning points

10 November 2015 V3421-15

Establishes that, after commencing retirement benefits, contributions may only be allocated to death and disability contingencies.
23 January 2017 V0135-17

Clarifies that the application of the 40% reduction for death does not prevent the application of said reduction in the future for the retirement contingency, as they involve different participants and contingencies.

Analysis based on 10 of 10 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

10

V0608-26 16 Mar 2026

Contributions to pension plans allowed after retirement if no pension payment has started

SG de Tributación de las Operaciones Financieras

contingencia de jubilaciónaportaciones a planes de pensionesreducción en la base imponiblecobro de prestacionescontingencia de fallecimiento LIRPF — Ley 35/2006 del IRPF art. 50LIRPF — Ley 35/2006 del IRPF art. 51.1

Affects CompanyExpat · Non-residentIndividual

V1021-19 9 May 2019

Pension schemes are subject to Income Tax for the beneficiary once benefits become payable

SG de Impuestos Patrimoniales, Tasas y Precios Públicos

rendimientos del trabajocontingencia de fallecimientoexigibilidadsustitución fideicomisariaderecho de crédito LIRPF — Ley 35/2006 del IRPF art. 6.1LIRPF — Ley 35/2006 del IRPF art. 6.4

Affects CompanyExpat · Non-residentIndividual

V2066-18 12 Jul 2018

Pension plan benefits due to death are taxed in Personal Income Tax as employment income

SG de Tributación de las Operaciones Financieras

plan de pensionescontingencia de fallecimientorendimientos del trabajoimputación temporalexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1.aLIRPF — Ley 35/2006 del IRPF art. 17.2.a.3ª

Affects CompanyExpat · Non-residentIndividual

V1812-18 20 Jun 2018

Pension plan benefits taxed as employment income based on enforceability

SG de Tributación de las Operaciones Financieras

rendimientos del trabajoimputación temporalcontingencia de fallecimientoplan de previsión aseguradoreducción del 40% LIRPF — Ley 35/2006 del IRPF art. 14.1.aLIRPF — Ley 35/2006 del IRPF art. 17.2.a.3ª

Affects CompanyExpat · Non-residentIndividual

V0632-18 8 Mar 2018

Pension plan benefits are taxed as employment income for Personal Income Tax purposes

SG de Tributación de las Operaciones Financieras

rendimientos del trabajocontingencia de fallecimientoimputación temporalplan de pensionesexigibilidad LIRPF — Ley 35/2006 del IRPF art. 14.1.aLIRPF — Ley 35/2006 del IRPF art. 17.2.a.3

Affects CompanyExpat · Non-residentIndividual

V1866-17 14 Jul 2017

Possibility of applying the 40% pension plan reduction in different years for different contingencies

SG de Tributación de las Operaciones Financieras

rendimientos del trabajoprestaciones en forma de capitalcontingencia de fallecimientorégimen transitorioreducción del 40 por ciento LIRPF — Ley 35/2006 del IRPF art. 17.2.a.3LIRPF — Ley 35/2006 del IRPF art. disposición transitoria duodécima

Affects CompanyExpat · Non-residentIndividual

V0135-17 23 Jan 2017

40% pension plan reduction applicable to capital from deceased relatives' plans without affecting future retirement reduction

SG de Tributación de las Operaciones Financieras

planes de pensionescontingencia de fallecimientocontingencia de jubilaciónreducción del 40%rendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 17.2.a.3LIRPF — Ley 35/2006 del IRPF art. disposición transitoria duodécima

Affects CompanyExpat · Non-residentIndividual

V3423-15 10 Nov 2015

Pension plan contributions after retirement only reduce taxable income if allocated to death or disability contingencies

SG de Tributación de las Operaciones Financieras

base imponibleplan de pensionescontingencia de jubilacióncontingencia de fallecimientocontingencia de dependencia LIRPF — Ley 35/2006 del IRPF art. 50LIRPF — Ley 35/2006 del IRPF art. 51.1.1º

Affects CompanyExpat · Non-residentIndividual

V3421-15 10 Nov 2015

Pension plan contributions after retirement only reduce taxable income if allocated to death or disability contingencies

SG de Tributación de las Operaciones Financieras

base imponibleplan de pensionescontingencia de jubilacióncontingencia de fallecimientocontingencia de dependencia LIRPF — Ley 35/2006 del IRPF art. 50LIRPF — Ley 35/2006 del IRPF art. 51.1.1º

Affects CompanyExpat · Non-residentIndividual

V2252-14 3 Sept 2014

Pension plan benefits upon death are subject to Income Tax, not Inheritance Tax

SG de Tributación de las Operaciones Financieras

plan de pensionescontingencia de fallecimientorendimientos del trabajoimpuesto sobre sucesiones y donacionesprestaciones LIRPF — Ley 35/2006 del IRPF art. 17.2.a).3ªRD 1629/1991

Affects CompanyExpat · Non-residentIndividual

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