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A retired person asked whether a 30% reduction could be applied when receiving a capital payment from a collective insurance linked to an employment pension plan. The DGT responds that, as this constitutes a payment under article 17.2.a) 5th of the LIRPF, the reduction does not apply.
Question raised: Taxation of the benefit obtained from collective insurance. Possibility of applying the 30 percent reduction.
Retirement benefits from insurance contracts that implement pension commitments are considered income from employment pursuant to Article 17.2.a) 5th of the LIRPF. As they are classified under said section, the capital received is excluded from the reductions provided for in Article 18 of the LIRPF, including the 30% reduction.
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