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The inquirer seeks to know whether the 40% tax reduction can be applied when redeeming pension plan contributions made prior to 2007 as a lump sum. The Directorate General for Taxes (DGT) rules that this is possible provided the deadlines set out in the twelfth transitional provision are met and at least two years have elapsed since the initial contribution.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Se puede aplicar la reducción del 40% a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, si se percibe en forma de capital o combinada con otros pagos. Para ello, debe haber transcurrido más de dos años desde la primera aportación y percibirse dentro del plazo establecido por la disposición transitoria duodécima de la LIRPF. En este caso, al ser la contingencia de 2022, el plazo finaliza el 31 de diciembre de 2024.
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