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The inquirer asks whether amounts received from a collective pension insurance scheme can benefit from the 30% reduction for irregular income. The DGT rules that such benefits are not eligible for this reduction.
Cuestión planteada Posibilidad de aplicar a todas las cantidades percibidas de este seguro la reducción del 30 por ciento prevista para los rendimientos irregulares en la Ley 35/2006.
Las prestaciones por jubilación e invalidez de contratos de seguro colectivo que instrumenten compromisos por pensiones (art. 17.2.a.5ª LIRPF) se integran como rendimientos del trabajo. Según el artículo 18 de la Ley 35/2006, los rendimientos previstos en el artículo 17.2.a.5ª quedan excluidos del ámbito de aplicación de la reducción del 30 por ciento. Por tanto, no resulta aplicable dicha reducción a estas cantidades.
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