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The consultant asks whether a 40% reduction on pension contributions made before 2007 can be applied when receiving retirement in cash. The DGT responds that this reduction applies only to amounts received within the same tax period.
Cuestión planteada Aplicación de la reducción del 40 por ciento por la parte correspondiente a las aportaciones realizadas hasta el 31 de diciembre de 2006.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la 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 un mismo periodo impositivo, por lo que el resto de cantidades percibidas en otros años tributarán sin la reducción.
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