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The taxpayer inquired about the timeframe for applying the 40% reduction to pension plan benefits for contributions made up to 2006. The Directorate General for Taxes (DGT) ruled that this reduction may only be applied to lump-sum payments received within the same tax period, at the taxpayer's discretion.
Cuestión planteada Plazo para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
La reducción del 40% por aportaciones realizadas hasta el 31 de diciembre de 2006 solo puede otorgarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo. El contribuyente puede elegir en qué año aplicarla, pero el resto de cantidades percibidas en otros ejercicios tributarán sin dicha reducción. El plazo para percibir las prestaciones y acceder al régimen transitorio depende del ejercicio en que acaezca la contingencia de jubilación.
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