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The taxpayer inquires about applying the transitional regime reduction to a partial pension plan withdrawal and how to treat contributions that were not previously reduced. The Directorate General for Taxes (DGT) clarifies that the 40% reduction applies to the portion of the benefit corresponding to contributions made up to 2006, provided that the relevant deadlines and requirements are met.
Cuestión planteada Aplicación de la reducción prevista en el régimen transitorio al rescate parcial en forma de capital.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar una reducción del 40% a la parte de la prestación que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado más de dos años desde la primera aportación y se perciba dentro del plazo de la disposición transitoria duodécima. Si se combina un pago en forma de capital con otros pagos, la reducción solo se aplica a la parte percibida en capital. Las aportaciones no reducidas por insuficiencia de base o exceso de límites pueden reducirse en los cinco ejercicios siguientes.
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