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A taxpayer inquired whether tax reductions could be applied to pension plan benefits (FONDITEL) received in 2023 and 2024. The DGT ruled that, since the contingency occurred in 2017, the period for applying transitional regimes expired on 31 December 2019.
Cuestión planteada Posibilidad de aplicar la reducción prevista en el régimen transitorio a las prestaciones que perciba en 2023 y 2024 correspondientes a aportaciones anteriores y posteriores a 1992.
La posibilidad de aplicar las reducciones de los regímenes transitorios (40% o 75%) se condiciona a que las prestaciones se perciban en un plazo determinado según el ejercicio en que acaeció la contingencia. Para contingencias ocurridas a partir de 2007, el régimen solo es aplicable en el ejercicio de la contingencia o en los dos siguientes. En este caso, la contingencia fue en 2017, por lo que el plazo para aplicar dichas reducciones expiró el 31 de diciembre de 2019.
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