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A taxpayer inquired about redeeming a pension plan with contributions made prior to 2007 to qualify for the 40% reduction. The Directorate General for Tax Assurance (DGT) clarified that this reduction applies to the portion of the benefit corresponding to contributions made up to 2006, provided it is collected as a lump sum within the legal timeframe.
Cuestión planteada Si debe percibir de una sola vez la totalidad de los derechos en el plan para poder aplicar la reducción del 40 por ciento. Asimismo, si puede determinar a su voluntad las prestaciones a percibir, y si puede movilizar los derechos a otro plan de pensiones sin coste fiscal.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte correspondiente 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 una vez por periodo impositivo, a elección del contribuyente, independientemente del número de planes que tenga. La movilización de derechos entre planes de pensiones no tiene consecuencias tributarias si se cumplen las condiciones reglamentarias.
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