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A beneficiary of an insured pension plan following a death has enquired whether the 40% tax reduction can be applied. The Directorate General for Taxes (DGT) has ruled that this is possible for the portion of the benefit corresponding to premiums paid up to 31 December 2006, provided that all legal deadlines and requirements are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Las prestaciones de planes de previsión asegurados son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte de la prestación que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006. Para ello, deben haber transcurrido más de dos años desde la primera aportación al conjunto de planes que cubren la contingencia y percibirse dentro del plazo de la disposición transitoria duodécima. Esta reducción solo puede aplicarse una vez, en un mismo periodo impositivo, a elección del contribuyente.
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