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The consultant asks whether a 40% reduction can be applied to pension plan withdrawals based on contributions made before 2007. The DGT confirms this is possible if the withdrawals are in capital form and the transitional period conditions are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento a la cantidad que perciba en 2015 del plan de pensiones individual, por la parte correspondiente a las aportaciones realizadas hasta el 31 de diciembre de 2006. Asimismo, si tiene derecho a aplicar dicha reducción a las prestaciones que perciba en forma de capital del otro plan de pensiones en un ejercicio futuro, a partir del acceso a la jubilación.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% sobre la parte de aportaciones realizadas hasta el 31 de diciembre de 2006, según la disposición transitoria duodécima de la Ley 35/2006. Una vez aplicada la reducción en un año, el resto de cantidades percibidas en otros años tributarán sin dicha reducción. La jubilación es una contingencia distinta al desempleo, por lo que se podría aplicar la reducción nuevamente en una prestación por jubilación de otro plan.
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