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An insured person has enquired whether the 40% reduction can be applied to a benefit from a collective retirement insurance policy. The DGT clarifies that for insurance policies contracted before 2006, the 2006 tax regime may be applied if the benefit is received within the timeframes established by law.
Question raised: Taxation of the benefit received. Possibility of applying the 40 percent reduction.
Benefits from collective insurance policies that establish pension commitments are considered earned income. For insurance policies contracted before January 2006, the 2006 regime (which allows for a 40% reduction in lump-sum form) may be applied if the contingency occurred from 2007 onwards. If retirement occurred in 2019, the benefit must be received by the close of the 2021 fiscal year to be eligible for said transitional regime.
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