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A taxpayer inquired whether tax reductions could be applied to a retirement benefit received from a collective insurance policy contracted in 2012. The Directorate General for Taxes (DGT) ruled that the 40% reduction cannot be applied as the contract post-dates 2006, nor can the 30% reduction be applied because these types of benefits are specifically excluded from such relief.
Cuestión planteada Tributación de la prestación. Posibilidad de aplicar alguna reducción.
Las prestaciones de seguros colectivos que instrumentan compromisos por pensiones se integran como rendimientos del trabajo. No aplica la reducción del 40% porque el seguro se contrató en noviembre de 2012, fuera del régimen transitorio para contratos anteriores a enero de 2006. Tampoco es aplicable la reducción del 30% por rendimientos irregulares, ya que el artículo 18 de la LIRPF excluye expresamente de esta reducción a las prestaciones del artículo 17.2.a).5ª.
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