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The consultant asks whether a 40% reduction can be applied when accessing pension rights in a life insurance pension plan with contributions dating back more than ten years. The DGT states that such reduction is possible for contributions made up to 2006, provided the rights are taken within legal timeframes and minimum contribution periods are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio en caso de disposición anticipada de derechos consolidados correspondientes a aportaciones realizadas con al menos diez años de antigüedad.
Las prestaciones de planes de previsión asegurados son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Para ello, deben haber transcurrido más de dos años desde la primera aportación y la prestación debe percibirse dentro del plazo establecido en la disposición transitoria duodécima de la LIRPF. El supuesto de disposición anticipada se considera acaecido en el ejercicio en que se cumpla la antigüedad de diez años y se solicite expresamente.
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