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The taxpayer asks whether they can take a pension as income in 2014 and as a mixed payment in 2016. The tax authority responds that pension withdrawals are considered income from employment, and the 40% reduction can only be applied to amounts taken as capital within the same tax year.
Cuestión planteada Posibilidad de percibir las prestaciones en el orden indicado. Tributación de las prestaciones.
Las prestaciones de planes de pensiones son rendimientos del trabajo integrados en la base imponible general. Si se perciben en forma de capital o mixta, se puede aplicar una reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado más de dos años desde la primera aportación. No obstante, esta reducción solo puede otorgarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo, por lo que solo podrá aplicarse en un año.
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