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The inquirer asks about the deadline for applying the 40% reduction to pension plan benefits derived from contributions made prior to 2007. The Directorate General of Taxes (DGT) clarifies that, since the retirement contingency occurred in 2022, the deadline to apply the transitional regime expires on 31 December 2024.
Cuestión planteada Plazo disponible para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte de aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado dos años desde la primera aportación y se perciban dentro del plazo de la disposición transitoria duodécima. Para contingencias acaecidas en 2022, el plazo para percibir la prestación y aplicar la reducción termina el 31 de diciembre de 2024.
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