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A retiree inquired whether the 40% reduction could be applied to benefits from their occupational pension plan and the applicable timeframe. The Directorate General for Taxes (DGT) ruled that this is possible if the benefit is received as a lump sum and within the deadlines set out in the twelfth transitional provision.
Cuestión planteada 1. Posibilidad de percibir la prestación del plan de pensiones de empleo aplicando la reducción del 40 por 100. En caso afirmativo, plazo de aplicación.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado dos años desde la primera aportación y se perciba en el plazo establecido por la disposición transitoria duodécima. Si la prestación es en forma de renta, no se aplica la reducción. Para contingencias en 2016, el plazo para aplicar este régimen transitorio finalizó el 31 de diciembre de 2018.
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