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A worker inquired whether permanent disability compensation received from a collective insurance scheme established by a collective agreement could benefit from reductions for irregular income. The DGT ruled that, as these benefits implement pension commitments, they are taxed as employment income without entitlement to such a reduction.
Cuestión planteada Si es de aplicación a la prestación percibida alguna de las reducciones previstas en el artículo 18 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
Las prestaciones de seguros colectivos que instrumentan compromisos por pensiones se consideran rendimientos del trabajo según el artículo 17.2.a) 5ª de la Ley 35/2006. Debido a esta calificación, quedan excluidas de las reducciones del 30% previstas en el artículo 18 de la misma Ley. Por tanto, no es aplicable la reducción por rendimientos irregulares ni la de prestaciones percibidas en forma de capital para este supuesto.
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