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A retiree inquired whether the 40% reduction under the transitional regime could be applied to a lump sum received from a company collective insurance scheme. The Directorate General for Taxes (DGT) ruled that since it was not proven that the insurance was contracted before 20 January 2006, the reduction does not apply.
Cuestión planteada Tratamiento fiscal de la cantidad percibida. En particular, posibilidad de aplicar la reducción del 40 por ciento establecida por el régimen transitorio para previsión social.
La cantidad percibida por un seguro colectivo que instrumenta compromisos por pensiones se integra en la base imponible como rendimientos del trabajo. Para aplicar el régimen fiscal anterior a 2007, el seguro debe haber sido contratado con anterioridad al 20 de enero de 2006. Al no poder concluirse que el contrato cumple este requisito temporal, no resulta aplicable la reducción de la disposición transitoria undécima de la Ley 35/2006.
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