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The inquirer asks whether, after receiving a mutual insurance benefit as an annuity, they can receive a pension plan benefit as a lump sum and apply the 40% reduction for contributions made prior to 2007. The Directorate General for Taxes (DGT) responds that the reduction is conditional upon receiving the benefit within the timeframes established in the twelfth transitional provision.
Cuestión planteada Si al capital percibido de la mutualidad aplicase la reducción del 40 por 100 por las cantidades aportadas con anterioridad a 2007 y una vez finalizado el plazo de los 5 años del cobro de la parte en forma de renta, ¿existe la posibilidad de percibir la prestación del plan de pensiones en forma de capital aplicando la reducción del 40 por 100 por la parte correspondiente a aportaciones anteriores a 2007?
Las prestaciones de planes de pensiones y mutualidades son rendimientos del trabajo y permiten la reducción del 40% sobre la parte de aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciban en forma de capital o mixta. No obstante, esta reducción está sujeta a los plazos de percepción fijados en la disposición transitoria duodécima de la Ley 35/2006. Si la contingencia ocurre después de 2014, la reducción no podrá aplicarse a prestaciones percibidas cinco años después de la jubilación.
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