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A taxpayer inquired whether reductions could be applied when receiving benefits from a collective insurance policy and a pension plan upon retirement. The Directorate General for Taxes (DGT) ruled that collective insurance does not allow for reductions based on being contracted in 2012, whereas the pension plan only permits a 40% reduction on contributions made up to 2006.
Cuestión planteada 1. Tributación de la prestación del seguro colectivo. Posibilidad de aplicar alguna reducción.
Las prestaciones de seguros colectivos que instrumentan compromisos por pensiones son rendimientos del trabajo y no admiten la reducción del 40% ni la del 30% por estar excluidas legalmente. En el caso de planes de pensiones, también son rendimientos del trabajo y solo podrán aplicar la reducción del 40% a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital y se cumplan los plazos de la disposición transitoria duodécima.
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