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The taxpayer inquired whether the 40% tax reduction could be applied to benefits from collective insurance and pension plans, and what the time limit is. The DGT ruled that both reductions may be applied independently across different tax periods.
Cuestión planteada Tratamiento fiscal de la prestación que perciba del seguro colectivo. En concreto, aplicación de la reducción del 40 por ciento a dicha prestación teniendo en cuenta la aplicación de la reducción a las prestaciones que perciba de los planes de pensiones. Límite temporal para aplicar la reducción.
Las prestaciones de seguros colectivos y planes de pensiones son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte de las aportaciones realizadas hasta el 31 de diciembre de 2006. Esta reducción solo puede aplicarse una vez por contingencia, en un único periodo impositivo. No obstante, la aplicación de la reducción por el seguro colectivo no impide aplicar la reducción por los planes de pensiones en un año diferente.
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