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A resident in Spain has requested a ruling regarding the taxation of a lump-sum withdrawal from a UK pension scheme due to long-term unemployment. The Directorate General for Taxes (DGT) has determined that the income is only taxable in Spain and that the 40% reduction may apply to the portion of contributions made up to 2006, subject to certain time limits.
Cuestión planteada Tributación de la prestación. Posibilidad de aplicar la reducción del 40 por ciento.
La renta procedente de un plan de pensiones del Reino Unido tributa exclusivamente en España como rendimiento del trabajo. Si se percibe en forma de capital, se puede aplicar la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Esta reducción requiere que hayan pasado más de dos años desde la primera aportación y que se perciba dentro de los plazos de la disposición transitoria duodécima. El plazo para aplicar este régimen transitorio depende del ejercicio en que se produzca la contingencia, entendiendo la liquidez en desempleo de larga duración como el momento en que se cumplen los requisitos para hacer efectivos los derechos.
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