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The taxpayer asks whether the 40% reduction for lump-sum payments can be applied to a benefit from a collective insurance policy contracted in 2012. The Directorate General for Taxes (DGT) rules that this is not possible, as the transitional regime only applies to insurance policies contracted before 20 January 2006.
Question raised: Taxation of the benefit to be received in the form of a lump sum. Possibility of applying the 40 percent reduction provided for in the transitional regime.
Benefits from collective insurance policies that establish pension commitments are considered income from employment. The 40% reduction for receipt in the form of a lump sum under the transitional regime is only applicable to insurance policies contracted prior to January 20, 2006. As the insurance was contracted in November 2012, said reduction cannot be applied.
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