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A retiree inquired whether she could apply the 40% reduction to her pension plans after having used said reduction in 2014 for collective insurance. The DGT ruled that both transitional regimes may be applied independently in different financial years.
Cuestión planteada Aplicación de la reducción del 40 por ciento a la prestación que perciba de los planes de pensiones, teniendo en cuenta que aplicó en 2014 la reducción prevista en el régimen transitorio para las prestaciones derivadas de dos contratos de seguros colectivos. Límite temporal para aplicar la reducción.
La reducción del 40% por prestaciones en forma de capital solo puede aplicarse una vez por cada periodo impositivo para las aportaciones realizadas hasta 2006. No obstante, la aplicación de la reducción por seguros colectivos en un año no impide aplicar la reducción de planes de pensiones en otro ejercicio distinto. Para planes de pensiones con contingencia en 2014, el plazo para aplicar este régimen transitorio se extiende hasta el ejercicio 2022.
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