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The inquirer asks whether the 40% reduction can be applied to retirement benefits from their pension plans. The Directorate General for Tax (DGT) clarifies that this reduction applies to the portion of the benefit corresponding to contributions made up to 31 December 2006, provided it is received as a lump sum and legal time limits are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100.
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 y se perciba dentro de los plazos de la disposición transitoria duodécima. Esta reducción solo puede aplicarse una vez por ejercicio impositivo, independientemente del número de planes de pensiones que tenga el contribuyente. Si la prestación es en forma de renta, no se puede aplicar la reducción.
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