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A retiree has enquired whether the 40% reduction can be applied when redeeming pension plans as a lump sum during 2023, 2024, and 2025. The Directorate General of Taxes (DGT) clarifies that the timeframe for applying this transitional regime depends on when the retirement contingency occurred.
Cuestión planteada Posibilidad de aplicar la reducción del 40% prevista en el régimen transitorio en los ejercicios 2023, 2024 y 2025.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Se puede aplicar la reducción del 40% a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital y dentro del plazo de la disposición transitoria duodécima de la LIRPF. Para contingencias acaecidas a partir de 2007, el plazo para percibir las prestaciones y aplicar la reducción es el ejercicio de la contingencia o los dos siguientes. En este caso, al ser la jubilación en 2021, el plazo finaliza el 31 de diciembre de 2023.
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