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The inquirer asks whether the 40% reduction can be applied to an occupational pension plan for contributions made prior to 2007. The DGT rules that if this reduction has already been applied in a previous tax year for the same contingency, it cannot be applied again.
Cuestión planteada Si es de aplicación nuevamente la reducción de 40 por ciento a la prestación que perciba en forma de capital del plan de pensiones de empleo, por la parte correspondiente a las aportaciones realizadas con anterioridad a 2007.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% para aportaciones realizadas hasta el 31 de diciembre de 2006 solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo. Si la reducción ya se aplicó en un ejercicio anterior por la misma contingencia, no podrá aplicarse posteriormente. La contingencia de jubilación acaece cuando se accede a ella o cuando se cumplen los requisitos para su cobro anticipado.
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