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V0033-18 10 January 2018 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · seguro colectivo

Applicability of the transitional regime to collective insurance benefits received in different fiscal years

A taxpayer has inquired whether the reductions under the transitional regime can be applied to collective insurance benefits received in different years (one for long-term unemployment and another for retirement). The Directorate General of Taxes (DGT) has ruled that the reduction may be applied to each contingency, provided that the relevant requirements and deadlines are met.

The question raised

Question posed: Possibility of applying the reductions provided for in the transitional regime to two amounts received as a lump sum in different years.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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