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A taxpayer inquired whether having applied the 40% reduction for contributions made prior to 2007 in a pension plan prevents applying the 30% reduction to a substitute payment of a pension supplement. The Directorate General for Taxes (DGT) ruled that these are distinct reductions based on different legal provisions and do not interfere with one another.
Cuestión planteada Si al haber aplicado en 2016 la reducción de 40 por 100 a la prestación del plan de pensiones, ello interfiere en la aplicación de la reducción del 30 por 100 al pago sustitutorio del complemento de pensión que percibe en 2020.
La aplicación de la reducción del 40% por prestaciones de planes de pensiones (disposición transitoria duodécima de la Ley 35/2006) no impide la aplicación de la reducción del 30% a la compensación sustitutoria de un complemento de pensión (artículo 18.2 de la Ley 35/2006). Esto es así porque se trata de reducciones distintas establecidas en preceptos diferentes. Para el caso del pago sustitutorio, la reducción del 30% es aplicable siempre que se impute en un único período impositivo y se califique como rendimiento obtenido de forma notoriamente irregular.
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