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A taxpayer has inquired whether they can apply the 40% reduction for contributions made prior to 2007 when withdrawing their pension plan in 2023, following their retirement in 2021. The Directorate General of Taxes (DGT) has ruled that this is possible, provided the time limits set out in the twelfth transitional provision and the requirements of the regulation are met.
Cuestión planteada 1. Posibilidad de aplicar la reducción del 40 por ciento prevista en el régimen transitorio para el rescate de los planes de pensiones en el año 2023.
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. Para ello, deben haber pasado más de dos años desde la primera aportación y la prestación debe percibirse dentro del plazo establecido según el año en que acaeció la contingencia. En el caso de jubilación, la contingencia es el acceso a la jubilación en la Seguridad Social.
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