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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.
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. Si los planes de previsión asegurados se contrataron con posterioridad a esa fecha, todas sus aportaciones son posteriores y no dan derecho a dicha reducción. Las prestaciones de estos planes se consideran siempre rendimientos del trabajo.
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