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A retiree inquired whether a 40% reduction could be applied when receiving a lump-sum payment from a collective pension insurance policy. The Directorate General for Taxes (DGT) ruled that, as the insurance was contracted in 2012, the transitional regime allowing such a reduction does not apply.
Cuestión planteada Tributación de la prestación. Posibilidad de aplicar una reducción del 40 por ciento a dicho capital.
La prestación de un seguro colectivo que instrumenta compromisos por pensiones se integra en la base imponible como rendimiento del trabajo. La reducción del 40% por percepción en forma de capital solo es aplicable mediante el régimen transitorio de la disposición transitoria undécima de la Ley 35/2006. Este régimen solo ampara a seguros colectivos contratados con anterioridad al 20 de enero de 2006. Al ser el contrato de 2012, no procede la reducción.
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