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A worker inquired whether payments received from a collective retirement insurance scheme established via a collective agreement qualify for reductions related to social security provisions or irregular income. The Directorate-General for Taxes (DGT) ruled that the amount is integrated as employment income and does not permit the application of either mentioned reduction.
Question raised: Tax treatment of the amount to be received. In particular, the possibility of applying the reduction provided for social security or for irregular income.
Benefits from collective insurance policies that implement pension commitments are considered income from employment to the extent that they exceed imputed contributions and employee contributions. The reduction provided for in the eleventh transitional provision is not applicable as it has not been proven that the insurance was contracted before January 20, 2006. Furthermore, income under article 17.2.a).5ª is excluded from the 30 percent reduction for irregular income.
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