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The inquirer asks whether they can redeem an insured pension plan upon retirement, if the 40% lump-sum reduction applies, and if they are entitled to a disability reduction. The Directorate General for Taxes (DGT) states that benefits are classified as employment income and that the 40% reduction applies to the aggregate total of all plans rather than to each individual plan.
Cuestión planteada Posibilidad de percibir la prestación por jubilación del plan de previsión asegurado. Posibilidad de aplicar la reducción del 40 por 100 en caso de percibir la prestación en forma de capital. Si sería aplicable alguna reducción por el grado de discapacidad.
Las prestaciones de planes de previsión asegurados son rendimientos del trabajo. La reducción del 40% por rescate en forma de capital se aplica al conjunto de planes de pensiones y de previsión asegurados suscritos por un mismo partícipe para la misma contingencia, pudiendo otorgarse solo una vez en un único año. Para el cómputo de los dos años necesarios, se cuenta desde la primera aportación al conjunto de planes hasta que acaece la contingencia. No procede la reducción del 50% por discapacidad si el plan no se constituyó específicamente para ese fin.
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