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A retiree has enquired whether the 40% tax reduction can be applied to amounts withdrawn from their pension plan upon retirement. The Tax Agency clarifies that, as retirement is a contingency distinct from unemployment, lump-sum withdrawals may benefit from the reduction provided the established timeframe is met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100 a las cantidades que perciba en forma de capital por la contingencia de jubilación.
Las prestaciones de planes de pensiones por jubilencia se consideran rendimientos del trabajo. Si se perciben en forma de capital, es aplicable la reducción del 40% según la disposición transitoria duodécima de la LIRPF. Para una contingencia acaecida en 2014, el plazo para aplicar este régimen transitorio finaliza el 31 de diciembre de 2022.
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