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A taxpayer inquired whether they could apply the 40% tax reduction when withdrawing their pension plan as a lump sum upon retirement. The Directorate-General for Taxes (DGT) ruled that this is possible for contributions made up to 2006, provided the deadline for receipt is respected based on the date of the contingency.
Cuestión planteada Tributación de las prestaciones del plan de pensiones en caso de rescate en forma de capital y posibilidad de aplicar la reducción del 40 por 100.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Se puede aplicar la reducción del 40% a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, si se percibe en forma de capital y se cumple el plazo de la disposición transitoria duodécima. La contingencia de jubilación acaece al acceder a la jubilación o, si hay cobro anticipado, cuando se cumplen los requisitos para dicho cobro. Para contingencias en 2013, el plazo para aplicar la reducción finaliza el 31 de diciembre de 2021.
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