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A company inquired whether payments made to employees following the cancellation of collective life and pension insurance policies qualify for the 30% tax reduction. The Directorate-General for Taxes (DGT) ruled that while these amounts constitute employment income, they do not meet the specific requirements for the reduction.
Cuestión planteada Tratamiento fiscal en el Impuesto sobre la Renta de las Personas Físicas de las cantidades abonadas a los trabajadores. Posibilidad de aplicar la reducción del 30 por ciento.
Las cantidades percibidas por los empleados tienen la consideración de rendimientos íntegros del trabajo. No procede la reducción del 30% del artículo 18.2 de la Ley 35/2006 porque no se consideran rendimientos con un período de generación superior a dos años, ya que el derecho a percibirlas nace con la decisión de la entidad de abonarlas. Tampoco se califican como rendimientos obtenidos de forma notoriamente irregular en el tiempo.
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