Los planes de pensiones: implicaciones fiscales
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2018-07-12
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Jaén: Universidad de Jaén
Resumen
[ES] Los planes de pensiones se configuran como un medio de ahorro
privado, complementario al sistema público de pensiones. Su
contratación está incentivada a través de importantes beneficios
fiscales vinculados a las aportaciones y contribuciones, sobre todo
en la esfera del IRPF y establecidos por el legislador a lo largo de
toda la normativa tributaria y su correspondiente reglamento.
Entre ellos, existen beneficios que se manifiestan en una reducción
de la base imponible del partícipe, o aquellos que afectan de
manera distinta a determinados colectivos, como cónyuges o
personas con discapacidad. No obstante, también se tendrá en
cuenta las distintas modalidades de planes de pensiones.
Diferente trato se otorga a las prestaciones, que disfrutarán los
beneficiarios. Su tributación está supeditada en todo caso, a la
calificación de las correspondientes rentas en los distintos tipos de
rendimientos y a su consideración como rentas irregulares. Por
ello, es importante analizar la normativa correspondiente.
[EN] Pension schemes are configured as a means of private savings, complementary to the public pension system. Their hiring is encouraged through important tax benefits linked to contributions, especially in the sphere of PIT and established by the legislator throughout the tax regulations and its corresponding rules. Among them, there are certain benefits that are manifested in a reduction of the tax base of the participant, or those that affect differently to certain groups, such as spouses or persons with disabilities. However, the different types of pension schemes will also be taken into account. Different treatment is granted to benefits, which beneficiaries will enjoy. Its taxation is subject in all cases to the grade of the corresponding income in its different types and to its consideration as irregular income. For this reason, it is important to analyze the corresponding regulations.
[EN] Pension schemes are configured as a means of private savings, complementary to the public pension system. Their hiring is encouraged through important tax benefits linked to contributions, especially in the sphere of PIT and established by the legislator throughout the tax regulations and its corresponding rules. Among them, there are certain benefits that are manifested in a reduction of the tax base of the participant, or those that affect differently to certain groups, such as spouses or persons with disabilities. However, the different types of pension schemes will also be taken into account. Different treatment is granted to benefits, which beneficiaries will enjoy. Its taxation is subject in all cases to the grade of the corresponding income in its different types and to its consideration as irregular income. For this reason, it is important to analyze the corresponding regulations.