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The taxpayer asks whether a 40% reduction can be applied in 2015 when withdrawing capital from their pension plan for contributions made up to 31 December 2006. The DGT confirms this is possible provided the temporary regime requirements are met and the 40% reduction is not exceeded in a single tax period.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento al capital que perciba del plan de pensiones en 2015.
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 de la prestación que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan transcurrido más de dos años desde la primera aportación hasta el acaecimiento de la contingencia. Esta reducción solo puede aplicarse una vez, en un mismo periodo impositivo, para todas las cantidades percibidas en forma de capital de planes de pensiones de los que sea titular.
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