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The consultant asks whether a 40% reduction can be applied when withdrawing from a pension plan with contributions both before and after 2006. The DGT explains that such a reduction can be applied to the portion of the withdrawal relating to contributions made up to 31 December 2006, provided the legal deadlines and requirements are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento prevista en el régimen transitorio del Impuesto sobre la Renta de las Personas Físicas al rescate que se efectúe del plan de pensiones por la contingencia de jubilación o de fallecimiento.
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 de la prestación que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006. Para ello, deben haber transcurrido más de dos años desde la primera aportación y percibirse dentro de los plazos establecidos en la disposición transitoria duodécima de la LIRPF. Si se combina un pago en forma de capital con otros pagos, la reducción solo se aplica a la parte percibida en capital.
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