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A retiree has enquired whether the 40% reduction can be applied when redeeming another pension plan with contributions made prior to 2007, and within what timeframe. The DGT clarifies that the reduction applies to the portion of contributions made up to 2006, provided it is received as a lump sum and within the legal deadlines.
Cuestión planteada Posibilidad de solicitar el rescate de otro plan de pensiones y acogerse a la reducción del 40 por ciento. Plazo para el rescate. Si puede percibir la prestación en dos ejercicios o la tiene que percibir de una sola vez.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% es aplicable a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital y se cumpla el plazo de la disposición transitoria duodécima. Esta reducción solo puede otorgarse a las cantidades percibidas en forma de capital en un mismo período impositivo, a elección del contribuyente. Para contingencias acaecidas en 2016, el régimen transitorio podrá aplicarse a las prestaciones percibidas hasta la finalización del ejercicio 2018.
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