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A taxpayer inquired whether they could apply the 40% reduction to contributions made prior to 2007 after having already used said reduction in 2016. The Directorate General of Taxes (DGT) ruled that the reduction may only be applied once within the same tax period for amounts received due to the same contingency.
Cuestión planteada Posibilidad de aplicar nuevamente la reducción del 40 por ciento a consecuencia del acaecimiento de la contingencia de jubilación.
Las prestaciones de planes de pensiones son rendimientos del trabajo y la reducción del 40% solo es aplicable a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Esta reducción solo puede otorgarse una vez a las cantidades percibidas en forma de capital en un mismo periodo impositivo, a elección del contribuyente. Por tanto, si ya se aplicó la reducción por una contingencia, no podrá aplicarse posteriormente por la misma contingencia.
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