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A taxpayer enquired whether the 40% reduction applicable to contributions made prior to 2007 could be applied to multiple partial lump-sum withdrawals in different years. The Directorate General for Taxes (DGT) ruled that, as these withdrawals arise from the same contingency, the reduction may only be applied to a single withdrawal.
Cuestión planteada Posibilidad de efectuar varios rescates parciales del plan de pensiones en forma de capital en ejercicios distintos, aplicando en cada uno de los rescates la reducción del 40 por ciento contemplada en el régimen transitorio.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% por aportaciones realizadas hasta el 31 de diciembre de 2006 solo puede aplicarse a una de las prestaciones percibidas en forma de capital derivadas de una misma contingencia. El beneficiario puede elegir en qué ejercicio aplicar dicha reducción, siempre que se haga dentro del plazo establecido por la disposición transitoria duodécima de la LIRPF.
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