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The inquirer asks about the application of the 40% reduction to benefits from pension plans and mutual funds. The DGT clarifies that this reduction applies to the portion of benefits corresponding to contributions made up to 31 December 2006, provided they are received as a lump sum and within the legal timeframes.
Cuestión planteada Aplicación de la reducción del 40 por 100 a las cantidades percibidas.
La reducción del 40% es aplicable a las prestaciones percibidas en forma de capital (o la parte de la prestación mixta que se cobre como capital) que correspondan a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan transcurrido más de dos años desde la primera aportación y se perciban en el plazo de la disposición transitoria duodécima. Esta reducción solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo período impositivo, a elección del contribuyente, por la parte de aportaciones hasta 2006. Las prestaciones en forma de renta no pueden beneficiarse de esta reducción. La reducción se aplica de forma independiente a los planes de pensiones y a las mutualidades de previsión social.
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