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A taxpayer with two pension plans inquired whether they could apply the 40% reduction to each when receiving benefits. The Directorate General of Taxes (DGT) ruled that this reduction can only be applied once within the same tax period.
Cuestión planteada Aplicación de la reducción del 40 por ciento a las cantidades percibidas de los dos planes.
Las prestaciones de planes de pensiones percibidas en forma de capital pueden aplicar la reducción del 40% por la parte de aportaciones realizadas antes de 2007. No obstante, esta reducción solo puede otorgarse a las cantidades percibidas en un mismo periodo impositivo, independientemente del número de planes de los que sea titular el contribuyente. Por tanto, la reducción solo podrá aplicarse en un año y el resto de cantidades percibidas en otros años tributarán sin dicha reducción.
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