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A bank employee inquired whether the 30% reduction for irregular income could be applied to a retirement supplement received through a collective insurance scheme. The Directorate General for Taxes (DGT) ruled that these types of benefits are not entitled to such a reduction.
Cuestión planteada Posibilidad de aplicar a la cantidad que se perciba en forma de pago único, por cualquiera de los motivos indicados, la reducción del 30 por ciento contemplada en el artículo 18.2 de la Ley del Impuesto sobre la Renta de las Personas Físicas.
Las prestaciones por jubilación de contratos de seguro colectivo que instrumenten compromisos por pensiones se consideran rendimientos del trabajo. Según el artículo 18 de la Ley del IRPF, los rendimientos previstos en el artículo 17.2.a).5ª quedan excluidos del ámbito de aplicación de la reducción del 30 por ciento. Por tanto, no es aplicable dicha reducción a estas cantidades.
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