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A retiree inquired whether they could apply the 40% reduction when redeeming a pension plan as a lump sum, having already utilised this reduction in 2013 for a collective insurance benefit. The Directorate General for Taxes (DGT) ruled that both transitional regimes are independent and may be applied in different tax periods.
Cuestión planteada Aplicación de la reducción del 40 por ciento a la prestación que perciba del plan de pensiones, teniendo en cuenta que aplicó en 2013 la reducción prevista en el régimen transitorio para la prestación derivada de un contrato de seguro colectivo.
La reducción del 40% por prestaciones en forma de capital de planes de pensiones solo puede aplicarse una vez por cada contribuyente en un mismo periodo impositivo para las aportaciones realizadas hasta 2006. No obstante, la aplicación de la reducción por seguros colectivos en un ejercicio no impide aplicar la reducción del 40% de los planes de pensiones en otro ejercicio diferente, siempre que se cumplan los requisitos de cada régimen transitorio.
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