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MEDIUM
FISCAL

Pensions from collective insurance deemed income from employment, no 30% reduction

V0819-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0819-25
Published
16 May 2025

Summary

The DGT states that payments from collective insurance for retirement are considered income from employment and are not eligible for the 30% reduction under Article 18 of the LIRPF.

In 6 key points

Lifecycle

2025-05-16PublishedPublished 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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