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The inquirer asks whether receiving capital from pension plans following the death of their uncles prevents them from applying the 40% reduction upon their own future retirement. The Directorate General for Tax (DGT) rules that these involve different participants and contingencies, meaning the future right remains unaffected.
Cuestión planteada Aplicación de la reducción del 40 por ciento al capital que perciba de cada uno de los planes de pensiones por la contingencia de fallecimiento de sus tíos, sin que ello afecte al derecho a aplicar la reducción al capital que perciba en un futuro, por la contingencia de jubilación, de los planes de pensiones de los que es partícipe.
La reducción del 40% se aplica a las prestaciones en forma de capital por la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Al tratarse de partícipes y contingencias distintas, la aplicación de esta reducción por el fallecimiento de los tíos no impide aplicar la reducción en el futuro por la contingencia de jubilación de los propios planes del contribuyente. La reducción por fallecimiento se aplica de forma independiente al conjunto de planes de cada partícipe fallecido.
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