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A retiree inquired whether the capital received from a company's collective insurance scheme could benefit from reductions for social security provisions or irregular income. The Directorate-General for Taxes (DGT) ruled that neither reduction is applicable.
Cuestión planteada Tratamiento fiscal de la cantidad a percibir. En particular, posibilidad de aplicar la reducción prevista para previsión social o para rendimientos irregulares.
La cantidad percibida por un seguro colectivo que instrumenta compromisos por pensiones se integra como rendimiento del trabajo. No aplica la reducción de la disposición transitoria undécima porque el seguro no se contrató antes del 20 de enero de 2006. Tampoco es aplicable la reducción del 30% por rendimientos irregulares, ya que el artículo 18 de la Ley 35/2006 excluye expresamente los rendimientos previstos en el artículo 17.2.a).5ª.
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