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An unemployed taxpayer inquired whether they could withdraw part of their pension plan applying the 40% reduction for contributions made prior to 2007. The Directorate General for Taxes (DGT) clarified that, if the benefit is received as early retirement, the reduction applies only to amounts collected as a lump sum within the same tax period.
Cuestión planteada Plazo para aplicar la reducción del 40 por ciento a las cantidades percibidas, por la parte correspondiente a las aportaciones realizadas antes de 2007. Si puede rescatar únicamente los derechos consolidados a fecha 31/12/2006, aplicando la citada reducción, dejando el resto de derechos para futuras disposiciones. Alternativamente, si puede rescatar ahora la mitad de los derechos consolidados y la otra mitad en un ejercicio posterior, cuando se jubile, aplicando en ambos ejercicios la reducción.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% se aplica a la parte de la prestación percibida en forma de capital que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se cumplan los plazos de la disposición transitoria duodécima. Esta reducción solo puede otorgarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo; las cantidades percibidas en otros ejercicios tributarán íntegramente sin dicha reducción.
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