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The taxpayer inquired whether the 40% reduction could be applied to the first pension plan payment received in 2016. The Directorate General of Taxes (DGT) ruled that this reduction is applicable to the portion of the benefit corresponding to contributions made until 31 December 2006, provided that the payment is received as a lump sum or a mixed payment and all legal deadlines and requirements are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento a la primera cantidad a percibir en 2016.
La reducción del 40% es aplicable a las prestaciones de planes de pensiones percibidas en forma de capital o mixta, siempre que correspondan a aportaciones realizadas hasta el 31 de diciembre de 2006 y se cumplan los plazos de la disposición transitoria duodécima de la Ley 35/2006. Esta reducción solo puede otorgarse una vez por el conjunto de planes de pensiones de un mismo partícipe en un mismo periodo impositivo. En caso de cobro anticipado de la jubilación, la contingencia se considera acaecida en el momento de cumplirse los requisitos para dicha percepción anticipada.
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