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A driver asked whether a permanent total disability payment from his company's group insurance could be taxed as irregular income. The DGT replied that such a payment, being part of a pension-related insurance arrangement, is considered income from work but does not allow the application of the 30% IRPF reduction under Article 18.
Cuestión planteada Si dicho pago puede ser considerado como un rendimiento del trabajo obtendido de forma notoriamente irregular en el tiempo, de acuerdo con lo establecido en el artículo 12.1.c) del Reglamento de IRPF.
Las prestaciones por invalidez percibidas por beneficiarios de contratos de seguro colectivo que instrumenten compromisos por pensiones se consideran rendimientos del trabajo. Estos rendimientos deben integrarse en la base imponible general. Debido a su calificación según el artículo 17.2.a) 5.ª de la LIRPF, quedan excluidos de las reducciones previstas en el artículo 18 de la misma ley.
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