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The consultant asks whether a 40% reduction under the transitional regime can be applied when redeeming pension plans contracted in 2010 and 2012. The DGT responds that it is not possible because contributions were made entirely after December 31, 2006.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Las prestaciones de planes de previsión asegurados son rendimientos del trabajo. La reducción del 40% del régimen transitorio solo se aplica a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Al haberse contratado los planes en 2010 y 2012, todas las aportaciones son posteriores a dicha fecha y no cumplen el requisito para la reducción.
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