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A worker inquired whether the total permanent disability compensation received from a collective insurance policy could benefit from reductions for irregular income. The Directorate General for Taxes (DGT) ruled that, as this benefit constitutes a pension commitment, the reduction is not applicable.
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 por invalidez de seguros colectivos que instrumenten compromisos por pensiones se consideran rendimientos del trabajo según el artículo 17.2.a) 5ª de la Ley 35/2006. Debido a esta calificación, estos rendimientos quedan excluidos del ámbito de aplicación de la reducción del 30% prevista en el artículo 18 de la misma ley. Por tanto, no es posible aplicar la reducción por rendimientos irregulares al importe percibido.
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