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A query was made regarding who is eligible for the 40% reduction on contributions made to pension plans prior to 2007. The Directorate-General for Tax (DGT) has ruled that this reduction only applies to benefits received as a lump sum, within the timeframes established by the twelfth transitional provision, and only once per contingency.
Cuestión planteada 1. Quién puede aplicar la reducción del 40 por 100 por las aportaciones realizadas antes de 2007.
La reducción del 40% se aplica a la parte de la prestación en forma de capital que corresponda a aportaciones hechas 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 por contingencia, en el ejercicio del acaecimiento o en los dos siguientes, según los plazos de la disposición transitoria duodécima. Si la prestación se percibe como renta, no cabe la reducción. El plazo para aplicar este régimen depende del año en que ocurra la contingencia.
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