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The consultant asks whether a 40% reduction under the transitional regime applies when withdrawing from a pension plan after early retirement. The DGT clarifies that the reduction applies to contributions made up to 2006 if withdrawn as capital within the established timeframes.
Cuestión planteada Posibilidad de efectuar el rescate del otro plan de pensiones aplicando la reducción del 40 por ciento contemplada en el régimen transitorio.
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 más de dos años desde la primera aportación y se perciba dentro del plazo de la disposición transitoria duodécima. En caso de varios planes, la reducción puede aplicarse a la prestación en forma de capital de cada plan individualmente. Para contingencias acaecidas en 2023, el plazo para aplicar este régimen finaliza el 31 de diciembre de 2025.
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