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A taxpayer queried the taxation of benefits from a collective insurance scheme used to fulfill pension commitments. The DGT ruled that these benefits are taxed as employment income and are ineligible for the 30% reduction provided under Article 18 of the LIRPF.
Cuestión planteada 1. Tributación de la prestación.
Las prestaciones por jubilación de seguros colectivos que instrumentan compromisos por pensiones son rendimientos del trabajo y se integran en la base imponible general. Si la contingencia ocurrió en 2024, se puede aplicar el régimen transitorio de la disposición transitoria undécima para obtener una reducción del 40% si se percibe en forma de capital, siempre que se haga antes del 31 de diciembre de 2026. No es aplicable la reducción del 30% prevista en el artículo 18 de la LIRPF.
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