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A query was raised regarding the taxation of benefits from pension plans and collective insurance, specifically whether the 40% reduction can be applied. The Directorate General of Taxes (DGT) clarified that the 40% reduction on pension plans only applies to contributions made up to 2006 and must be within specific timeframes.
Cuestión planteada Tributación de las prestaciones que vayan a recibirse, posibilidad y plazo para aplicar la reducción del 40 por 100 en las prestaciones de los planes de pensiones y posibilidad de retrasar la percepción de la prestación del seguro colectivo por la contingencia de jubilación.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Se puede aplicar la reducción del 40% 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, hayan pasado dos años desde la primera aportación y se respete el plazo de la disposición transitoria duodécima. Para el seguro colectivo descrito, no aplica la reducción transitoria por no haber sido contratado antes del 20 de enero de 2006, y queda excluido de las reducciones del artículo 18 de la LIRPF.
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