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A query was raised regarding whether a benefit from a group insurance policy contracted in 2008 could benefit from the 40% reduction under the transitional regime for premiums paid before 2007. The Directorate General for Taxes (DGT) ruled that this is not applicable, as changes to the method of payment and the amount of the benefit constitute a variation of the pension commitment.
Cuestión planteada Si a la prestación percibida del seguro contratado en 2008 le resulta aplicable la reducción del 40 por 100 prevista en el régimen transitorio, por la parte correspondiente a las primas satisfechas hasta 31 de diciembre de 2006 al seguro anterior.
Para aplicar el régimen transitorio de la disposición transitoria undécima de la Ley 35/2006, la movilización de un seguro no debe suponer una variación del compromiso existente, una alteración del valor de la provisión matemática ni una modificación de las primas ordinarias previstas. Si se produce una variación en la forma de percepción de la prestación o en su importe, no resulta aplicable el régimen transitorio.
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