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MEDIUM
FISCAL

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

V0137-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0137-25
Published
12 Feb 2025

Summary

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.

In 6 key points

Lifecycle

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

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