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A taxpayer asks whether the 40% reduction can be applied to capital withdrawals from different pension plans in different years. The DGT responds that the reduction can be applied only once, at the taxpayer's choice, for contributions made up to 2006.
Cuestión planteada Posibilidad de aplicar la reducción sobre la prestación en forma de capital que perciba de otro plan de pensiones en 2015.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% por cobro en forma de capital solo puede aplicarse a las cantidades correspondientes a aportaciones realizadas hasta el 31 de diciembre de 2006. Este beneficio solo puede otorgarse a las cantidades percibidas en un único año, independientemente del número de planes que tenga el partícipe. Si ya se aplicó la reducción en un ejercicio anterior por la misma contingencia, las prestaciones percibidas en años distintos tributarán sin dicha reducción.
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