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The inquirer asks whether the 40% tax reduction can be applied to partial withdrawals from pension plans involving contributions made prior to 2007. The Directorate General for Taxes (DGT) confirms that this reduction can be applied to the portion of the benefit received as a lump sum, provided that all legal deadlines and requirements are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100 en el Impuesto sobre la Renta de las Personas Físicas a las cantidades que rescate parcialmente.
La reducción del 40% es aplicable a la parte de la prestación que se perciba en forma de capital, incluso si se combinan pagos de cualquier tipo. En el caso de varios planes, la reducción puede aplicarse a la prestación en forma de capital de cada uno, dentro del plazo establecido según el ejercicio de la contingencia. Para contingencias de jubilación en 2023, el plazo para aplicar este régimen transitorio finaliza el 31 de diciembre de 2025.
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