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A beneficiary of a pension plan following the death of her spouse inquired whether she could apply the 40% reduction for contributions made prior to 2007 and the disability exemption. The Directorate General for Taxes (DGT) ruled that the deadline for the reduction expired in 2019 and that the disability exemption does not apply if the contributions were made under the general regime.
Cuestión planteada 1. Posibilidad de aplicar la reducción del 40 por ciento a la parte de la prestación que perciba correspondiente a aportaciones realizadas antes de 2007.
La reducción del 40% por aportaciones realizadas hasta 2006 solo puede aplicarse si la prestación se percibe en el ejercicio de la contingencia o en los dos siguientes. Al ocurrir el fallecimiento en 2017, el plazo para aplicar dicha reducción finalizó el 31 de diciembre de 2019. Por otro lado, la exención para personas con discapacidad solo aplica si las aportaciones se realizaron a planes constituidos específicamente para ese régimen, no para aportaciones del régimen general aunque se tenga discapacidad al cobrar.
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