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An insured enquires about the tax treatment of benefits from two collective life insurance policies covering pension commitments. The DGT rules that these benefits are deemed income from employment and are not subject to the 30% reduction applicable to other income types.
Cuestión planteada Tributación de la prestación a percibir por jubilación.
Las prestaciones por jubilación de seguros colectivos que instrumenten compromisos por pensiones son rendimientos del trabajo según el artículo 17.2.a) 5.ª de la LIRPF. Al estar específicamente tipificadas en dicho precepto, quedan excluidas de la reducción del 30% por obtención irregular prevista en el artículo 18 de la LIRPF. No aplica el régimen transitorio de la disposición transitoria undécima ya que los seguros se contrataron en 2008 y 2012.
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