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V2297-17 ·11 September 2017 ·consulta-vinculante Medium impact
Tax

Reduction for lump-sum redemption may apply to collective insurance contributions made up to 2006

A worker retiring in 2018 inquired whether the reduction for lump-sum redemption could be applied to a collective insurance policy with contributions made prior to 2006. The Directorate-General for Taxes (DGT) ruled that this reduction is applicable to the portion of the benefit received as a lump sum, provided the requirements of the transitional regime are met.

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2017-09-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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