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The inquirer asks whether any tax reductions can be applied when receiving a retirement benefit from a collective insurance policy contracted in November 2012. The Directorate General for Taxes (DGT) responds that it is not possible to apply any of the aforementioned reductions.
Cuestión planteada Posibilidad de aplicar alguna reducción al percibir la prestación del seguro colectivo.
Las prestaciones de seguros colectivos que instrumentan compromisos por pensiones son rendimientos del trabajo. No aplica la reducción del 40% porque el régimen transitorio solo ampara seguros contratados antes del 20 de enero de 2006. Tampoco aplica la reducción del 30% por rendimientos irregulares, ya que el artículo 18 de la Ley 35/2006 excluye expresamente a los rendimientos del artículo 17.2.a).5ª.
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