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The taxpayer asks whether the 40% reduction can be applied to pension plan benefits received as a lump sum. The DGT rules that this is possible for the portion corresponding to contributions made until 31 December 2006, subject to certain requirements.
Cuestión planteada Aplicación de la reducción del 40 por 100 por la parte correspondiente a las aportaciones realizadas hasta el 31 de diciembre de 2006.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte de la prestación que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado más de dos años desde la primera aportación. Esta reducción solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo período impositivo. Para contingencias acaecidas en 2013, el régimen transitorio solo podrá aplicarse a las prestaciones percibidas hasta el ejercicio 2021.
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