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A taxpayer with absolute incapacity has enquired whether they can apply disability tax benefits when redeeming their pension plan. The Directorate General of Taxes (DGT) clarifies that these specific benefits do not apply and explains how to apply the 40% reduction for contributions made prior to 2007.
Cuestión planteada Tributación del rescate del plan de pensiones.
Las prestaciones de planes de pensiones son rendimientos del trabajo y deben integrarse en la base imponible general del IRPF. Si se perciben en forma de capital, se puede aplicar una reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Esta reducción está sujeta a plazos de percepción según la disposición transitoria duodécima de la LIRPF. La reducción solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo.
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