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A taxpayer inquired whether the 40% reduction could be applied to consolidated rights from a social welfare mutual fund in tax years following 2020. The Directorate General for Taxes (DGT) ruled that the reduction is only applicable if the benefit is received as a lump sum and within the timeframes established by the twelfth transitional provision.
Cuestión planteada Si en el ejercicio 2020 no ha percibido la totalidad de derechos consolidados anteriores a 2007, posibilidad de aplicar en ejercicios posteriores la reducción del 40 por 100 al resto de derechos consolidados.
Las prestaciones de mutualidades de previsión social 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 se cumplan los plazos de la disposición transitoria duodécima y hayan pasado dos años desde la primera aportación. Si la prestación se percibe como renta, no se puede aplicar dicha reducción.
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