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A retiree inquired whether the 40% or 30% tax reductions could be applied to benefits from a collective company insurance scheme. The Directorate General for Taxes (DGT) ruled that neither reduction is applicable in this instance.
Question raised: Tax treatment of the benefit. In particular, the possibility of applying the 40 percent reduction established in the eleventh transitional provision of Law 35/2006 or the 30 percent reduction provided for irregular income
The provision of a collective insurance policy that instruments pension commitments is integrated as employment income. The 40% reduction provided for in the eleventh transitional provision does not apply because the insurance was contracted after 2006. The 30% reduction for irregular income is also not applicable, as Article 18 of Law 35/2006 expressly excludes income from Article 17.2.a).5.
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