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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 neither of the mentioned reductions can be applied.
Question raised: Taxation of the benefit. In the event that the benefit is received as a lump sum, the possibility of applying any reduction.
The provision of a collective insurance policy that instruments pension commitments is integrated as employment income. The 40% reduction does not apply because the insurance was contracted after the deadline of 20 January 2006. The 30% reduction for irregular income is also not applicable, as Article 18 of the Personal Income Tax Law expressly excludes the benefits referred to in Article 17.2.a).5.
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