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An insured person inquired whether the 40% reduction under the transitional regime could apply to the portion of their collective insurance corresponding to contributions made before 2007. The Directorate General for Insurance and Pension Funds (DGT) explains that the transitional regime allows the 2006 regulations to apply to benefits derived from premiums paid up to 31 December 2006, provided they are received within the established legal timeframes.
Cuestión planteada Posibilidad de aplicar en su declaración del IRPF la reducción del 40 por ciento prevista en el régimen transitorio por todo lo que en la póliza hubiera susceptible de ello por corresponder a aportaciones anteriores a 2007.
El régimen transitorio de la DT 11ª de la LIRPF permite aplicar el régimen fiscal vigente a 31 de diciembre de 2006 a las prestaciones de seguros colectivos por primas satisfechas hasta esa fecha. Para contingencias acaecidas en 2010 o anteriores, este régimen solo es aplicable a las prestaciones percibidas hasta el 31 de diciembre de 2018. Bajo el régimen de 2006, se podía aplicar una reducción del 40% cuando la prestación se percibía en forma de capital.
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