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The inquirer asks whether the 40% reduction can be applied to the portion of a pension plan lump-sum payment corresponding to contributions made up to 2006, and whether the €300,000 limit applies. The Directorate General for Taxes (DGT) confirms that this reduction can be applied subject to certain requirements and that the €300,000 limit does not apply to this type of income.
Cuestión planteada Aplicación de la reducción del 40 por ciento. Si le es de aplicación el límite de 300.000 euros previsto en el artículo 18 de la Ley del IRPF.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Se puede aplicar la reducción del 40% a la parte de la prestación que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital o mixta, hayan pasado más de dos años desde la primera aportación y se cumplan los plazos de la disposición transitoria duodécima. Esta reducción solo puede aplicarse una vez por periodo impositivo, independientemente del número de planes de los que sea titular el contribuyente. El límite de 300.000 euros del artículo 18.2 no es aplicable porque estas prestaciones son rendimientos del artículo 17.2.a).
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