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A taxpayer inquired whether the 40% reduction for contributions made prior to 2007 could be applied to two separate partial withdrawals from the same pension plan in different years. The Directorate General for Tax Affairs (DGT) ruled that the reduction may only be applied once per contingency, although the taxpayer may choose which tax year to exercise this right within the legal timeframe.
Cuestión planteada 1. Posibilidad de aplicar la reducción del 40 por ciento prevista en el régimen transitorio en dos rescates parciales de un mismo plan de pensiones en los ejercicios 2023 y 2024.
La reducción del 40% por el régimen transitorio se aplica a las prestaciones percibidas en forma de capital por la misma contingencia. Al tratarse de una única contingencia de jubilación, solo se puede aplicar la reducción a uno de los rescates realizados del mismo plan. El contribuyente puede elegir el ejercicio en el que aplicar dicha reducción, siempre que esté dentro del plazo de los dos ejercicios siguientes al de la contingencia. Realizar traspasos de planes con el único fin de aplicar la reducción en distintos ejercicios podría ser calificado como simulación o conflicto en la aplicación de la norma tributaria.
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