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The inquirer asks whether the 40% reduction can be applied to pension plan benefits received across different tax years. The DGT rules that this reduction can only be granted to amounts received within a single year for both pension plans and insured foresight plans.
Cuestión planteada 1. Posibilidad de aplicar la reducción del 40 por 100 si percibe las prestaciones en ejercicios distintos.
La reducción del 40% por prestaciones en forma de capital solo se aplica a la parte de aportaciones realizadas hasta el 31 de diciembre de 2006. Para planes de pensiones y planes de previsión asegurados, la reducción solo puede otorgarse a las cantidades percibidas en un único año. El resto de cantidades percibidas en otros ejercicios tributarán sin la reducción. En el caso de mutualidades de previsión social, la reducción sí podrá aplicarse en un ejercicio distinto.
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