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The consultant asks whether a 40% reduction can be applied when withdrawing pension plans with contributions before 2007. The DGT responds that it is possible for contributions made up to 31 December 2006, provided the withdrawal is made within the timeframes set by the year of the contingency.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio al rescatar los planes de pensiones.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Se puede aplicar la reducción del 40% a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, si se percibe en forma de capital y han pasado más de dos años desde la primera aportación. Esta reducción solo es aplicable si la prestación se percibe dentro de los plazos establecidos en la disposición transitoria duodécima de la LIRPF, cuyo límite depende del ejercicio en que acaeció la contingencia. Para contingencias en 2019, el plazo terminó el 31 de diciembre de 2021; para contingencias en 2022, el plazo termina el 31 de diciembre de 2024.
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