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A taxpayer inquired whether the 40% tax reduction could be applied to a pension plan benefit after having already received a collective insurance payout. The Directorate General for Taxes (DGT) ruled that the pension plan reduction remains applicable provided the transitional requirements are met, regardless of any insurance payments received.
Cuestión planteada 1. Aplicación de la reducción del 40 por ciento a la prestación que perciba del plan de pensiones, teniendo en cuenta que con anterioridad habría procedido al cobro de la prestación del referido seguro.
La reducción del 40% en prestaciones de planes de pensiones percibidas en forma de capital es aplicable 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 posibilidad no se ve afectada por la percepción de una prestación de un seguro colectivo. No obstante, para el seguro colectivo contratado en 2012, no procede la reducción del 40% ni la del 30% por ser rendimientos del trabajo según el artículo 17.2.a).5ª.
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