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A query was raised regarding whether the 40% tax reduction can be applied to benefits from an insured pension plan triggered by death, and what the time limit is. The DGT ruled that it is applicable to the portion of contributions made up to 31 December 2006, subject to specific requirements and deadlines.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento al capital que percibieran los beneficiarios del plan, en caso de fallecimiento. Límite temporal para aplicar dicha reducción.
Las prestaciones de planes de previsión asegurado 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. Esta reducción solo puede aplicarse una vez en un mismo periodo impositivo. El régimen transitorio permite aplicar la reducción en el ejercicio del acaecimiento de la contingencia o en los dos siguientes.
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