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The consultant asked whether the 40% reduction could be applied across different tax years when receiving capital from two pension plans. The DGT confirms that the reduction can only be granted for amounts received in a single tax year.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100 en el ejercicio fiscal que elija.
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 hayan pasado más de dos años desde la primera aportación. Este tratamiento se refiere al conjunto de planes suscritos por un mismo partícipe y respecto de la misma contingencia, por lo que la reducción solo puede aplicarse a las cantidades percibidas en un único año. El contribuyente puede elegir en qué año aplicar dicha reducción.
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