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A taxpayer inquired whether the 40% reduction could be applied to lump-sum benefits from both a pension plan and a mutual insurance scheme in different tax years. The Directorate General for Taxes (DGT) ruled that the reduction applies independently to each benefit and there is no restriction on receiving them in different tax years.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100 a ambas prestaciones, a percibir en forma de capital.
Las prestaciones de planes de pensiones y mutualidades percibidas en forma de capital son rendimientos del trabajo. La reducción del 40% es aplicable a la parte de las prestaciones correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado más de dos años desde la primera aportación. En caso de percibir ambas prestaciones por la misma contingencia, la reducción se aplica a cada una de forma independiente. No existe restricción normativa para cobrar estas prestaciones en ejercicios distintos.
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