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A taxpayer inquired whether a 30 per cent reduction could be applied to a lump sum payment received from a group insurance policy following a declaration of total permanent disability. The Directorate General for Taxes (DGT) ruled that these payments are classified as employment income and therefore do not qualify for the 30 per cent reduction.
Question posed: Possibility of applying any type of reduction to the amount received.
Disability benefits from collective insurance policies that implement pension commitments are considered income from employment pursuant to Article 17.2.a) 5th of Law 35/2006. As they are expressly excluded from Article 18.2 of the same law, it is not possible to apply the 30 percent reduction for the irregular receipt of income. Furthermore, if the insurance is of a renewable temporary nature, the transitional regime of the eleventh additional provision does not apply.
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