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The consultant asks whether the 40% reduction in the temporary regime can be applied in multiple partial capital withdrawals across years. The DGT responds that, as all withdrawals stem from the same pension contingency, the reduction can only be applied once.
Cuestión planteada Posibilidad de efectuar varios rescates parciales del plan de pensiones en forma de capital en ejercicios distintos, aplicando en cada uno de los rescates la reducción del 40 por ciento contemplada en el régimen transitorio.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% para aportaciones realizadas hasta 2006 solo puede aplicarse a una de las prestaciones si estas derivan de una misma contingencia. El beneficiario puede elegir en qué ejercicio aplicar dicha reducción, siempre que se haga dentro del plazo establecido en la disposición transitoria duodécima de la LIRPF.
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