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A retiree inquired whether payments received from a collective insurance scheme derived from a collective bargaining agreement could benefit from the tax reduction for irregular income. The Directorate General for Taxes (DGT) ruled that these benefits are classified as employment income and are therefore excluded from such a reduction.
Cuestión planteada Tratamiento fiscal de la cantidad percibida. En particular, posibilidad de aplicar la reducción prevista para rendimientos irregulares.
Las prestaciones de seguros colectivos que instrumentan compromisos por pensiones se consideran rendimientos del trabajo según el artículo 17.2.a).5ª de la LIRPF. Debido a su naturaleza, quedan excluidas del ámbito de aplicación de la reducción del 30 por ciento por rendimientos irregulares prevista en el artículo 18 de la misma ley. Tampoco aplica la reducción de la disposición transitoria undécima al no acreditarse que el seguro se contratara antes del 20 de enero de 2006.
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