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A retiree inquired whether the 40% reduction could be applied to benefits from an insured foresight plan and two pension plans. The DGT clarified that the reduction may only be applied to amounts received as a lump sum within a single tax period.
Cuestión planteada Si puede percibir en la forma indicada la prestación del plan de previsión asegurado, aplicando la reducción del 40 por ciento. En relación con los planes de pensiones, si debe percibir la prestación de los dos planes en el mismo año y en las mismas condiciones.
Las prestaciones de planes de pensiones y de previsión asegurados son rendimientos del trabajo. La reducción del 40% por percepciones en forma de capital solo puede aplicarse a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en el plazo establecido. Esta reducción solo puede otorgarse a las cantidades percibidas en un mismo periodo impositivo, independientemente del número de planes de los que sea titular el contribuyente. Las cantidades percibidas en otros años tributarán sin dicha reducción.
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