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A retiree inquired whether tax reductions could be applied when receiving a lump-sum payment from a collective pension insurance policy contracted in 2012. The Directorate General for Taxes (DGT) ruled that no reduction is applicable as the requirements regarding seniority and the type of income are not met.
Cuestión planteada Tributación de la prestación. En caso de percibirse la prestación en forma de capital, posibilidad de aplicar alguna reducción.
La prestación de un seguro colectivo que instrumenta compromisos por pensiones se integra como rendimiento del trabajo. No aplica la reducción del 40% porque el seguro se contrató en 2012, fuera del régimen transitorio para contratos anteriores a enero de 2006. Tampoco aplica la reducción del 30% por rendimientos irregulares, ya que el artículo 18 de la Ley del IRPF excluye expresamente a los rendimientos del artículo 17.2.a).5ª.
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