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A worker enquired whether a lump sum payment received from a loyalty insurance scheme qualified for the 30% reduction under Article 18.2 of the Personal Income Tax Act (LIRPF). The Directorate General for Taxes (DGT) ruled that this reduction cannot be applied.
Cuestión planteada Tratamiento fiscal de la prestación percibida en forma de capital por la consultante al vencimiento del seguro en 2016. Posibilidad de aplicar la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley 35/2006. Tratamiento fiscal de la prestación percibida en forma de capital por la consultante al vencimiento del seguro en 2016. Posibilidad de aplicar la reducción del 30 por ciento prevista en el artículo 18.2 de la Ley 35/2006.
La prestación tiene la consideración de rendimientos del trabajo según el artículo 17.1 de la Ley 35/2006. No procede la reducción del 30% del artículo 18.2 porque la cantidad no se califica reglamentariamente como obtenida de forma notoriamente irregular. Asimismo, al mantener la empresa el derecho de rescate sobre el seguro, no se considera que el rendimiento se haya generado durante un período superior a dos años.
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