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The consultant asks whether the 40% reduction can be applied to pension plan withdrawals upon retirement. The DGT responds that it can be applied to contributions made up to 31 December 2006, provided the legal deadlines and requirements are met.
Cuestión planteada Aplicabilidad de la reducción del 40 por 100 prevista en el texto refundido de la Ley del Impuesto sobre la Renta de las Personas Físicas aprobado por Real Decreto Legislativo 3/2004, de 5 de marzo, a las prestaciones correspondientes a dichos planes de pensiones, en virtud del régimen transitorio recogido en la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas y de modificación parcial de las leyes de los Impuestos sobre Sociedades, sobre la Renta de no Residentes y sobre el Patrimonio.
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 correspondiente a aportaciones hechas hasta el 31 de diciembre de 2006, siempre que hayan pasado dos años desde la primera aportación y se perciba dentro del plazo de la disposición transitoria duodécima. En caso de tener varios planes, la reducción puede aplicarse a las prestaciones en forma de capital de cada plan, no limitándose a un solo ejercicio.
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