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A retiree inquired whether they could claim the 40% reduction when receiving two pension plan payouts as capital in different tax years (2018 and 2019). The Directorate General for Taxes (DGT) ruled that the reduction may only be applied to amounts received as capital within the same tax period.
Cuestión planteada Posibilidad de solicitar el rescate en forma de capital de cada plan, uno en el año 2018 y otro en 2019, aplicando la reducción del 40 por ciento por la parte correspondiente a las aportaciones realizadas hasta el 31 de diciembre de 2006.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% por aportaciones realizadas hasta el 31 de diciembre de 2006 solo puede otorgarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo, a elección del contribuyente. Las cantidades percibidas en otros ejercicios tributarán íntegramente sin dicha reducción. Para contingencias acaecidas en 2017, el régimen transitorio puede aplicarse a prestaciones percibidas hasta el cierre del ejercicio 2019.
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