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A taxpayer inquired whether the tax reduction for irregular income could be applied to a lump-sum payment from a collective insurance scheme received upon retirement. The Directorate General for Taxes (DGT) ruled that such benefits are excluded from this reduction.
Cuestión planteada Posibilidad de aplicar la reducción del artículo 18.2 de la Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas.
Las prestaciones por jubilación de contratos de seguro colectivo que instrumenten compromisos por pensiones se consideran rendimientos del trabajo. Sin embargo, el artículo 18.2 de la LIRPF excluye expresamente de la reducción del 30% a los rendimientos previstos en el artículo 17.2.a).5ª. Por tanto, no es aplicable la reducción aunque se califiquen como obtenidos de forma notoriamente irregular.
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