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A taxpayer inquired whether the 40% reduction could be applied to three pension plans redeemed in 2015 and subsequently reused for another plan in the future. The Directorate General for Taxes (DGT) ruled that the reduction can only be applied to amounts received within the same tax period.
Cuestión planteada Posibilidad de aplicar la reducción de 40 por ciento a las cantidades percibidas de los tres planes de pensiones en el año 2015 y de volver a aplicar dicha reducción a la prestación que perciba en un futuro del otro plan de pensiones una vez acceda a la jubilación.
Las prestaciones de planes de pensiones son rendimientos del trabajo y, si se perciben en forma de capital, pueden aplicar la reducción del 40% sobre la parte de aportaciones realizadas hasta el 31 de diciembre de 2006. Esta reducción solo puede otorgarse a las cantidades percibidas en un mismo periodo impositivo, a elección del contribuyente. Por tanto, la reducción solo podrá aplicarse en un año y las cantidades percibidas en otros ejercicios tributarán sin dicha reducción.
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