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V0137-25 ·12 February 2025 ·consulta-vinculante Medium impact
Tax

Cannot apply 30% reduction to capital payment from collective insurance linked to employment pension plan

A retired person asked whether a 30% reduction could be applied when receiving a capital payment from a collective insurance linked to an employment pension plan. The DGT responds that, as this constitutes a payment under article 17.2.a) 5th of the LIRPF, the reduction does not apply.

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2025-02-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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