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The inquirer asks about applying the 40% reduction to pension plan payouts and whether contributions can continue after retirement. The Tax Agency clarifies that the reduction can only be applied to contributions made up to 2006 and must be used in a single tax year. Furthermore, contributions may continue after retirement provided that the benefit has not yet started being drawn.
Cuestión planteada Aplicación de la reducción del 40 por ciento al capital que perciba del plan de pensiones, teniendo en cuenta el límite temporal para aplicar la misma. Si puede seguir realizando aportaciones al plan de pensiones después de la jubilación, mientras no cobre la prestación del plan.
La reducción del 40% en prestaciones de planes de pensiones percibidas en forma de capital solo es aplicable a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Esta reducción solo puede otorgarse a las cantidades percibidas en un mismo período impositivo, por lo que en otros años tributará la totalidad sin reducción. Para contingencias de jubilación en 2018, el régimen transitorio solo se aplica a prestaciones percibidas en 2018 o en los dos ejercicios siguientes. Tras la jubilación, se pueden realizar aportaciones si no se ha iniciado el cobro de la prestación.
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