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A taxpayer inquired whether the 40% reduction could be applied to pension plan benefits derived from contributions made before 2007, following retirement in 2019. The Directorate General for Taxes (DGT) ruled that this is possible, provided the time limits and formal requirements set out in the twelfth transitional provision are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento.
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 dos años desde la primera aportación y se perciban dentro del plazo legal. Este beneficio solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo, independientemente del número de planes que tenga el contribuyente.
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