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The inquirer asks whether the 40% reduction can be applied to contributions made prior to 2007 if the plan is not redeemed upon retirement, or if beneficiaries could apply it in the event of death. The DGT rules that if redemption does not occur within the period specified in the twelfth transitional provision, the right to the reduction is lost.
Cuestión planteada Si optara por no rescatar el plan en el plazo para aplicar la reducción del 40 por 100, consecuencias fiscales y posibilidad de que los beneficiarios apliquen la citada reducción a la prestación que percibieran como consecuencia del fallecimiento del consultante. Posibilidad de rescatar las prestaciones que correspondan a aportaciones efectuadas a partir del 1 de enero de 2007 sin perder derecho a la aplicación de la reducción.
La reducción del 40% solo se aplica a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital y dentro del plazo de la disposición transitoria duodécima de la LIRPF. Si la contingencia ocurre en 2019, el plazo para aplicar este régimen transitorio finaliza el 31 de diciembre de 2021. No se puede aplicar la reducción a cantidades percibidas en otros ejercicios tras el vencimiento del plazo.
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