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A taxpayer inquired whether they could apply the 40% reduction to their Personal Income Tax (IRPF) when redeeming a pension plan due to serious illness. The Directorate General for Taxes (DGT) ruled that this reduction only applies to the portion of contributions made up to 31 December 2006.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100 en el Impuesto sobre la Renta de las Personas Físicas cuando perciba la prestación por la contingencia de jubilación.
Las cantidades percibidas por enfermedad grave se consideran rendimientos del trabajo. La reducción del 40% por percepción en forma de capital solo es aplicable a la parte de las prestaciones correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, según la disposición transitoria duodécima de la LIRPF. Si el rescate solo comprende aportaciones posteriores a 2006, no cabe la reducción. No obstante, si posteriormente se percibe la jubilación en forma de capital, sí podría aplicarse la reducción sobre la parte de aportaciones anteriores a 2007.
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