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An insured person inquired whether lump-sum benefits received due to permanent disability under a group insurance policy can be taxed as irregular income. The Directorate General for Taxes (DGT) ruled that these benefits are not eligible for the 30% reduction.
Cuestión planteada Si las prestaciones, en forma de capital percibidas a consecuencia del acaecimiento de la contingencia de incapacidad anteriormente citada, se consideran renta irregular.
Las prestaciones por jubilación o invalidez de seguros colectivos que instrumenten compromisos por pensiones se consideran rendimientos del trabajo. Según el artículo 18 de la LIRPF, los rendimientos previstos en el artículo 17.2.a).5ª quedan excluidos de la reducción del 30% para rendimientos irregulares. Por tanto, no es aplicable dicha reducción a estas prestaciones.
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