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The taxpayer inquired whether they could receive the remainder of their pension plan as a lump sum in future years and still apply the 40% reduction. The Directorate General for Taxes (DGT) ruled that this reduction can only be applied to amounts received as a lump sum within the same tax period.
Cuestión planteada Posibilidad de percibir en futuros ejercicios el resto de los derechos económicos del plan en forma de capital, con derecho a aplicar la reducción del 40 por ciento.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% por percepción en forma de capital solo es aplicable a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado más de dos años desde la primera aportación. Esta reducción solo puede otorgarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo, por lo que el resto de cantidades percibidas en otros años tributarán sin dicha reducción.
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