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The applicant inquired whether the 40% tax reduction could be applied to a benefit from an insured pension plan. The DGT ruled that this is only possible for contributions made up to 2006, provided the benefit is received within the timeframes established by the twelfth transitional provision.
Cuestión planteada Tributación de la prestación percibida del plan de previsión asegurado. Posibilidad de aplicar la reducción del 40 por 100.
Las prestaciones de planes de previsión asegurados son rendimientos del trabajo. Se puede aplicar la reducción del 40% a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital y dentro del plazo establecido en la disposición transitoria duodécima. En este caso, al acaecer la contingencia en 2016, el plazo para aplicar dicha reducción finalizó el 31 de diciembre de 2018.
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