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A retired person with a disability inquired whether they could establish protected assets using funds from a pension plan. The DGT clarifies that contributions made by the holder of the protected assets themselves do not allow for reductions in the taxable base.
Cuestión planteada Confirmación de que puede constituir el patrimonio protegido con el plan de pensiones, del que habrá percibido previamente una parte, y del que rescataría el resto en distintos pagos a partir del transcurso del plazo de los 4 años siguientes al del período impositivo de la pretendida aportación. Tratamiento fiscal. Alternativamente, cuál sería el tratamiento fiscal si rescatara la totalidad del plan, no utilizando el dinero obtenido hasta transcurrido el citado plazo.
Las prestaciones de planes de pensiones se consideran rendimientos del trabajo y tributan en la base imponible general. Si se perciben en forma de capital, se puede aplicar una reducción del 40% a la parte correspondiente a aportaciones hechas hasta el 31 de diciembre de 2006, siempre que se cumplan los plazos de la disposición transitoria duodécima. No obstante, el artículo 54 de la Ley 35/2006 establece que las aportaciones efectuadas por la propia persona con discapacidad titular del patrimonio protegido no dan derecho a reducción.
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