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A taxpayer inquired whether the 40% reduction under the transitional regime could be applied to two separate pension plan withdrawals made in 2018. The Directorate General of Taxes (DGT) ruled that if multiple payments are received within the same year, the reduction may only be applied to one of them.
Cuestión planteada Si puede aplicar la reducción del 40 por ciento prevista en el régimen transitorio a las dos cantidades percibidas en 2018.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% por pagos en forma de capital solo puede aplicarse a un único pago percibido en el mismo periodo impositivo, a elección del contribuyente. Si se perciben varios pagos en un mismo año, la reducción no puede aplicarse a todos ellos, sino solo a uno de ellos entendido como pago en capital.
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