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A retiree inquired whether they could apply tax reductions to the capital received from a collective pension insurance policy contracted in 2012. The Directorate General for Taxes (DGT) ruled that no reduction is applicable as the requirements regarding seniority and type of income are not met.
Cuestión planteada Tributación de la prestación. Posibilidad de aplicar alguna reducción al capital a percibir del seguro colectivo.
La prestación de un seguro colectivo que instrumenta compromisos por pensiones se integra como rendimiento del trabajo. No aplica la reducción del 40% porque el seguro se contrató después de enero de 2006. Tampoco aplica la reducción del 30% por rendimientos irregulares, ya que el artículo 18 de la Ley 35/2006 excluye expresamente a los rendimientos del artículo 17.2.a).5ª.
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