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A taxpayer asks whether the 40% reduction can be applied to capital withdrawals from a second pension after already receiving one. The DGT responds that the reduction can only be granted for capital amounts received within the same tax period.
Cuestión planteada Posibilidad de percibir las prestaciones en el orden indicado, aplicando la reducción del 40 por ciento al capital que perciba del segundo de los planes.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% se aplica a la parte de la prestación que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital o mixta. No obstante, esta reducción solo puede aplicarse a las cantidades percibidas en un mismo período impositivo, independientemente del número de planes de los que sea titular el contribuyente. El resto de cantidades percibidas en otros años tributarán sin la reducción.
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