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The inquirer asks whether the 40% reduction provided for in the twelfth transitional provision can be applied across two different tax years when redeeming two pension plans following a recognised disability. The Directorate-General for Taxes (DGT) responds that it is possible to apply the reduction to the portion of contributions made up to 2006 for each plan, provided they are received within the legal timeframe.
Cuestión planteada Cómputo del plazo para la aplicación de la reducción del régimen transitorio. Posibilidad de rescatar sus dos planes de pensiones en dos ejercicios distintos con posibilidad de aplicar la reducción del 40 por ciento prevista en el régimen transitorio.
La reducción del 40% puede aplicarse a la prestación que se perciba en forma de capital por cada plan de pensiones, dentro del plazo de la disposición transitoria duodécima y no solamente en un ejercicio. El plazo para aplicar este régimen depende del ejercicio en que acaeció la contingencia. En este caso, al reconocerse una incapacidad total en 2018, el plazo para aplicar la reducción finalizó el 31 de diciembre de 2020.
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