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A social welfare mutual fund has requested clarification regarding the application of the 40% reduction to retirement benefits paid as a lump sum. The Directorate-General for Taxes (DGT) has ruled that this reduction applies only to the portion of the benefit corresponding to contributions made until 31 December 2006.
Cuestión planteada Aplicación de la reducción del 40 por 100 a las prestaciones de jubilación a abonar en forma de capital. Cálculo del importe de la prestación al que sería de aplicación tal reducción y si es posible efectuar una regla proporcional.
Las prestaciones de jubilación de mutualidades de previsión social son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, incluyendo su rentabilidad. Para ello, deben haber transcurrido más de dos años desde la primera aportación y percibirse dentro de los plazos de la disposición transitoria duodécima. No se permite realizar una regla de cálculo proporcional.
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