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The inquiry examines the taxation of benefits from the FONDITEL pension scheme and whether the 40% reduction can be applied. The DGT rules that a distinction must be made between initial contributions for past services and subsequent contributions to determine the correct tax treatment and applicable reductions.
Cuestión planteada Tributación correspondiente a dicha prestación. Posibilidad de aplicar la reducción del 40% prevista en el régimen transitorio.
La prestación se divide en dos: la aportación inicial por servicios pasados a 01/07/1992 tributa como seguro colectivo, integrándose como rendimiento del trabajo lo que exceda de las contribuciones e aportaciones del trabajador, permitiendo reducciones según la DT 11ª. Las aportaciones posteriores tributan como rendimientos del trabajo de planes de pensiones, permitiendo la reducción del 40% para aportaciones hasta 2006 si se percibe en capital y se cumplen los plazos de la DT 12ª. El contribuyente debe acreditar las aportaciones y contribuciones mediante sus nóminas.
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