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MEDIUM
FISCAL

No applicable: 30% capital reduction for collective pension insurance benefits

V1009-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1009-25
Published
13 Jun 2025

Summary

The consultant asks whether a 30% reduction on capital receipts from a collective pension insurance can be applied. The DGT responds that such benefits are considered income from employment under article 17.2.a) 5. of the LIRPF and thus are excluded from the reduction.

In 5 key points

Lifecycle

2025-06-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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