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A taxpayer inquired whether they could apply either the social security provision reduction or the irregular income reduction to capital received from a collective retirement insurance scheme. The Directorate General for Taxes (DGT) ruled that neither reduction can be applied.
Cuestión planteada Tratamiento fiscal de la cantidad percibida. En particular, posibilidad de aplicar la reducción prevista para previsión social por el régimen transitorio o para rendimientos irregulares.
Las prestaciones de seguros colectivos que instrumentan compromisos por pensiones se integran como rendimientos del trabajo. No procede la reducción de la disposición transitoria undécima porque no se acredita que el seguro se contratara antes del 20 de enero de 2006. Asimismo, estos rendimientos están excluidos de la reducción del 30 por ciento por rendimientos irregulares según el artículo 18 de la Ley 35/2006.
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