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A contributor in unemployment asks whether the transitional regime reduction can be applied to a group insurance benefit and whether such a benefit can be recovered under long-term unemployment. The DGT states that the fiscal reduction does not apply as contributions are from 2011 and that recovery is a financial matter outside its competence.
Cuestión planteada Posibilidad de aplicar la reducción prevista en el régimen transitorio a la prestación que perciba del seguro colectivo. Posibilidad de rescatar la prestación del seguro colectivo en el año 2016, como consecuencia de la situación de desempleo de larga duración.
La reducción del régimen transitorio de la disposición transitoria undécima de la Ley 35/2006 solo es aplicable a prestaciones correspondientes a primas satisfechas hasta el 31 de diciembre de 2006. Al haberse realizado la aportación de la empresa en el año 2011, no se cumple el requisito temporal para acceder a dicho beneficio fiscal. Respecto al rescate por desempleo, la competencia es de la Dirección General de Seguros y Fondos de Pensiones.
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