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A retiree inquired whether payments received from a company's collective insurance scheme could benefit from reductions for social security provisions or irregular income. The Directorate-General for Taxes (DGT) ruled that neither reduction is applicable.
Cuestión planteada Tratamiento fiscal de la cantidad percibida. En particular, posibilidad de aplicar la reducción prevista para previsión social o para rendimientos irregulares.
La cantidad percibida se integra en la base imponible como rendimientos del trabajo según el artículo 17.2.a).5ª de la LIRPF. No aplica la reducción de la disposición transitoria undécima porque no se acredita que el seguro se contratara antes del 20 de enero de 2006. Tampoco aplica la reducción del 30% por rendimientos irregulares, ya que estos rendimientos están expresamente excluidos del ámbito de aplicación de dicha reducción.
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