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The inquirer asks whether reductions for irregular income can be applied to a retirement benefit from a collective insurance policy received as a lump sum. The Directorate General for Taxes (DGT) responds that it is not possible to apply any of the aforementioned reductions.
Cuestión planteada Posibilidad de aplicar la reducción prevista para rendimientos irregulares o algún otro tipo de reducción.
La reducción del 40% por percepción en forma de capital solo ampara seguros contratados antes del 20 de enero de 2006. Por otro lado, las prestaciones de seguros colectivos que instrumentan compromisos por pensiones (artículo 17.2.a).5ª LIRPF quedan excluidas de la reducción del 30% por rendimientos irregulares. Al haberse contratado el seguro en septiembre de 2012, no procede ninguna de las dos reducciones.
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