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A retiree inquired whether the reduction provided in Article 18 of the Personal Income Tax Law (LIRPF) could be applied to a lump-sum payment received from a collective insurance policy. The DGT responds that, as it constitutes income provided for in Article 17.2.a) 5th of the LIRPF, it is excluded from said reduction.
Question posed: Taxation of the benefit received. In particular, the possibility of applying the reduction under Article 18 of the Personal Income Tax Law.
Retirement benefits from collective insurance contracts that implement pension commitments are considered income from employment pursuant to Article 17.2.a) 5th of the LIRPF. Due to their nature, these earnings are excluded from the scope of application of the 30 percent reduction provided in Article 18 of the LIRPF, even if they are received as a lump sum or are classified as obtained in a notoriously irregular manner.
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