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The taxpayer sought to determine whether the 40% reduction could be applied to a lump sum payment received in 2019, following annuity payments from their pension plan in 2017 and 2018. The Directorate General for Taxes (DGT) ruled that, as partial retirement was accessed in 2017, the contingency occurred in that year, meaning the period to apply the reduction extends until 2019.
Cuestión planteada Posibilidad de aplicar en el ejercicio 2019 la reducción del 40 por ciento a la prestación percibida en forma de capital a pesar de haber percibido en los ejercicios 2017 y 2018 prestaciones en forma de renta.
La contingencia de jubilación acaece en el momento de acceder a la jubilación total, pero si se inicia el cobro de la prestación antes, se considera que la contingencia acaece al acceder a la jubilación parcial. En este caso, la contingencia ocurrió en 2017, permitiendo aplicar el régimen transitorio hasta el ejercicio 2019. La reducción del 40% es aplicable a la parte de la prestación percibida en forma de capital (o mixta) que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006.
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