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A retiree inquired whether tax reductions for irregular income could be applied to benefits from a collective pension insurance scheme. The Directorate General for Taxes (DGT) ruled that the 40% reduction is inapplicable as the contract was entered into after 2006, and the 30% reduction is also unavailable because these benefits are legally excluded from such relief.
Cuestión planteada 1.Tributación de la prestación. En caso de percibirse en forma de capital o en forma mixta (capital y rentas), posibilidad de aplicar la reducción prevista para rendimientos irregulares o algún otro tipo de reducción.
Las prestaciones de seguros colectivos que instrumentan compromisos por pensiones tributan como rendimientos del trabajo. No aplica la reducción del 40% de la disposición transitoria undécima porque el seguro se contrató en 2012. Tampoco es aplicable 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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