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The consultant asks whether a 30% reduction on capital receipts from a collective pension insurance can be applied. The DGT responds that such benefits are considered income from employment under article 17.2.a) 5. of the LIRPF and thus are excluded from the reduction.
Cuestión planteada Procedencia de aplicar al capital percibido 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 de contratos de seguro colectivo que instrumenten compromisos por pensiones se califican como rendimientos del trabajo según el artículo 17.2.a) 5.ª de la LIRPF. El artículo 18 de la LIRPF establece la reducción del 30% para ciertos rendimientos, pero excluye expresamente a los previstos en el artículo 17.2.a). Por tanto, no es aplicable la reducción del 30% al importe percibido de dicho seguro.
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