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A retiree inquires whether the amount received from a company collective insurance policy may benefit from the reduction for social security provisions or for irregular income. The DGT responds that neither reduction is applicable.
Question posed: Tax treatment of the amount received. In particular, the possibility of applying the reduction provided for social security provisions under the transitional regime or for irregular income.
The amount received from a collective insurance policy that implements pension commitments is integrated as employment income. The reduction provided in the eleventh transitional provision does not apply because it is not proven that the insurance was contracted before January 20, 2006. Likewise, the income under article 17.2.a).5ª of Law 35/2006 is excluded from the 30 percent reduction for irregular income.
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