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A taxpayer asks whether the temporary provision of Law 35/2006 can be applied when receiving a disability capital. The DGT responds that this provision has been abolished and no other applicable reduction exists.
Cuestión planteada Posibilidad de aplicar la Disposición transitoria decimotercera de la Ley 35/2016.
La Disposición transitoria decimotercera de la Ley 35/2006 fue suprimida por la Ley 26/2014 y no está en vigor desde el 1 de enero de 2015. No existe en la normativa del impuesto ningún precepto que contemple una reducción para el rendimiento derivado de la indemnización percibida por invalidez.
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