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The inquirer asks whether the 40% reduction under former regulations can be applied to lump-sum benefits from Voluntary Social Welfare Entities (EPSV). The Directorate-General for Taxes (DGT) confirms this is possible for the portion of contributions made up to 2006, provided all legal requirements and deadlines are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en la disposición transitoria duodécima de la Ley 35/2006 a las prestaciones que obtenga de las EPSV en forma de capital.
Las prestaciones de planes de pensiones y de EPSV se consideran rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte de la prestación 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 percibirse dentro de los plazos de la disposición transitoria duodécima. La reducción se aplica de forma independiente a cada plan o mutualidad.
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