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A query was raised regarding the application of the 40% reduction when receiving consolidated rights from pension plans under Royal Decree-Law 11/2020. The Directorate General for Taxes (DGT) clarifies that this reduction applies to the portion of contributions made up to 2006, provided the payment is received as a lump sum and within the legal timeframes.
Cuestión planteada Se plantean varias cuestiones relativas a la aplicación del régimen transitorio previsto en la disposición transitoria duodécima de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas; cuestiones que se describen en la contestación.
Las cantidades percibidas por derechos consolidados 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 se cumplan los plazos de la disposición transitoria duodécima. Esta reducción solo puede otorgarse una vez por periodo impositivo, independientemente del número de planes de pensiones del contribuyente. Si se percibe la prestación por jubilación simultáneamente, se entiende que se percibe la de jubilación, impidiendo una segunda aplicación de la reducción.
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