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A retiree asks whether group insurance paid by his company is considered work income and whether the 40% reduction applies. The DGT states that it is considered work income, and the temporary regime depends on whether the payment occurs within the legal timeframes following the retirement contingency.
Cuestión planteada Tributación de la prestación a percibir en el IRPF y, en particular, posibilidad de aplicar la reducción del 40 por ciento prevista en el régimen transitorio.
Las prestaciones por jubilación de seguros colectivos que instrumentan compromisos por pensiones son rendimientos del trabajo en la medida que excedan de las contribuciones imputadas y aportaciones del trabajador. Para aplicar el régimen transitorio (reducción del 40% en forma de capital), la prestación debe percibirse dentro de los plazos establecidos en la disposición transitoria undécima de la LIRPF. En este caso, al ser la contingencia en 2022, el plazo para aplicar dicho régimen finalizó el 31 de diciembre de 2024.
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