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A taxpayer asks whether the reduction from the transitional regime can be applied to a retirement benefit from a collective insurance policy. The DGT responds that, as the insurance was contracted in 2007, it does not meet the date requirement for said regime.
Issue raised: Taxation of the benefit. In particular, the possibility of applying the reduction provided for in the transitional regime.
Benefits from collective insurance policies that implement pension commitments are included in the tax base as income from employment. The transitional regime of the eleventh additional provision of the LIRPF is only applicable to collective insurance policies contracted prior to January 20, 2006. As the insurance was registered on January 1, 2007, its application is not appropriate.
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