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A worker inquired whether the 30% reduction for irregular income could be applied when receiving a loyalty bonus. The DGT ruled that this is not possible because the income is not considered to have been generated during the period of the insurance coverage.
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.
La prestación percibida por el vencimiento de un seguro de fidelización tiene la consideración de rendimientos del trabajo. No procede la reducción del 30% del artículo 18.2 de la Ley 35/2006 porque el rendimiento no se califica como notoriamente irregular. Además, al mantener la empresa el derecho de rescate, no se entiende que el rendimiento se haya ido generando durante la vigencia del contrato, por lo que no cumple el requisito de un periodo de generación superior a dos años.
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