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A retiree has enquired about the taxation of benefits from a collective insurance scheme that provides pension commitments. The DGT has determined that these benefits are classified as employment income and do not qualify for reductions applicable to lump-sum payments.
Cuestión planteada Tributación de la prestación.
Las prestaciones por jubilación de seguros colectivos que instrumenten compromisos por pensiones se consideran rendimientos del trabajo en la medida que excedan de las contribuciones imputadas fiscalmente y de las aportaciones del trabajador. No es aplicable la reducción del 40 por ciento de la disposición transitoria undécima porque el seguro se contrató después de enero de 2006. Tampoco procede la reducción del 30 por ciento para 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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