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A taxpayer with a Voluntary Social Welfare Entity (EPSV) and contributions made prior to 2007 has enquired whether the reduction for benefits received as a lump sum can be applied. The Directorate General for Taxes (DGT) has ruled that this is possible for the portion of contributions made up to 31 December 2006, provided that all legal deadlines and requirements are met.
Cuestión planteada Posibilidad de aplicación de la reducción prevista en la disposición transitoria duodécima de la Ley 35/2006 a la prestación que obtenga en forma de capital.
Si las prestaciones de una EPSV 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. Para ello, deben haber transcurrido más de dos años desde la primera aportación y la prestación debe percibirse dentro del plazo establecido en la disposición transitoria duodécima de la LIRPF. Si se combina el cobro de rentas con un pago en forma de capital, la reducción se aplica solo a la parte percibida como capital.
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