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The DGT confirms that beneficiaries of a death may claim a 40% reduction on prior contributions if received as capital and within the deadlines set by the 12th transitional provision of the LIRPF.
Cuestión planteada En el supuesto de fallecimiento, posibilidad de que los beneficiarios (herederos del consultante) puedan rescatar los planes de pensiones con aplicación de la reducción de los 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 correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado más de dos años desde la primera aportación. El plazo para aplicar esta reducción depende del ejercicio en que acaezca la contingencia (fallecimiento), pudiendo percibirse en dicho ejercicio o en los dos siguientes.
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