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A query was raised regarding whether the 40% reduction could be applied to pension plan benefits in one year and to a social welfare mutual fund in another. The Directorate General for Taxes (DGT) ruled that the reduction for pension plans can only be applied once per year, but that benefits from a mutual fund are treated independently.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100 a las prestaciones percibidas de todos los planes de pensiones en un mismo ejercicio y a la prestación percibida de la mutualidad de previsión social en un ejercicio diferente.
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