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The consultant asks whether the 40% reduction under the temporary regime can be applied across several partial withdrawals from a pension plan in different years. The DGT responds that if the withdrawals stem from the same contingency, the reduction can only be applied once.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio en caso de efectuar varios rescates parciales del plan de pensiones en ejercicios distintos.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% por aportaciones realizadas hasta el 31 de diciembre de 2006 solo puede aplicarse una vez a la prestación percibida en forma de capital derivada de una misma contingencia. No obstante, el contribuyente puede elegir en qué ejercicio aplicar dicha reducción, siempre que se haga dentro del plazo establecido en la disposición transitoria duodécima de la LIRPF.
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