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V0614-26 ·17 March 2026 ·consulta-vinculante Medium impact
Tax

Pensions from collective insurance deemed income without 30% reduction

An insured enquires about the tax treatment of benefits from two collective life insurance policies covering pension commitments. The DGT rules that these benefits are deemed income from employment and are not subject to the 30% reduction applicable to other income types.

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2026-03-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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