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The consultant asks whether the 40% reduction can be applied to a capital payment received in 2015, after having received another in 2013 without applying the reduction. The DGT responds that the reduction can only be granted to capital payments within the same tax period.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento al capital que perciba de otro plan de pensiones en 2015.
La reducción del 40% en prestaciones de planes de pensiones percibidas en forma de capital solo puede aplicarse a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Esta reducción solo puede otorgarse una vez, para las cantidades percibidas en un mismo período impositivo. El resto de cantidades percibidas en otros años tributarán íntegramente sin la reducción.
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