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The DGT confirms that the 40% reduction can apply to benefits from different pension schemes in different years, but warns that transferring solely for tax savings may be seen as simulation or a conflict with the law.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime if part of the consolidated rights of the pension plan are transferred to new plans and each pension plan is redeemed as a lump sum in different fiscal years.
La reducción del 40% por el régimen transitorio es aplicable a las prestaciones percibidas en forma de capital por cada plan, siempre que se cumplan los requisitos y plazos de la disposición transitoria duodécima de la LIRPF. Es posible aplicar esta reducción a prestaciones de diversos planes en distintos ejercicios, no limitándose a uno solo. No obstante, si la movilización de derechos consolidados se realiza con la exclusiva finalidad fiscal de aplicar la reducción en varios ejercicios, la Administración podría aplicar las instituciones de simulación o conflicto en la aplicación de la norma tributaria.
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