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A taxpayer inquired whether they could apply the 40% tax reduction for pension plan benefits (contributions made up to 2006) after having already applied the 30% reduction for redundancy payments within the last five years. The Directorate General for Taxes (DGT) ruled that both reductions are distinct and governed by different legal provisions; therefore, applying one does not preclude the application of the other.
Cuestión planteada Posibilidad de aplicación de la reducción prevista en la disposición transitoria duodécima de la Ley 35/2006 a la prestación percibida de su plan de pensiones, cuando dentro de los cinco periodos anteriores ha aplicado la reducción del artículo 18.2 a su indemnización por despido.
La reducción del 40% por prestaciones de planes de pensiones (disposición transitoria duodécima) y la reducción del 30% por rendimientos con período de generación superior a dos años (artículo 18.2) son distintas. La exclusión de la reducción del 30% solo afecta a otros rendimientos con período de generación superior a dos años que hayan usado dicha reducción. Por tanto, aplicar la reducción del 30% a una indemnización por despido no impide aplicar la reducción del 40% a una prestación de plan de pensiones.
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