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A resident in common territory has enquired about the tax treatment and potential reductions when withdrawing an individual social welfare plan (EPSV) as a lump sum. The Directorate General for Taxes (DGT) has ruled that such benefits are classified as employment income and that the 40% reduction can be applied to the portion corresponding to contributions made up to 31 December 2006.
Cuestión planteada Tratamiento fiscal de dicho rescate. Posibilidad de aplicar alguna reducción.
Las prestaciones de las EPSV se consideran rendimientos del trabajo y se integran en la base imponible general. Si el rescate es 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 transcurrido 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, a elección del contribuyente. Para contingencias acaecidas en 2010 o anteriores, el régimen transitorio solo es aplicable a prestaciones percibidas hasta el 31 de diciembre de 2018.
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