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A taxpayer queried whether the 40% tax reduction could be applied to benefits from pension plans, insured foresight plans, and social welfare mutual funds if collected in different tax years. The Directorate General for Taxes (DGT) ruled that the reduction for pension plans and insured foresight plans only applies if all amounts are received within a single tax year, whereas for social welfare mutual funds, it can be applied even if received in a different tax year.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100 a las prestaciones de la mutualidad de previsión social y a las prestaciones de los planes de pensiones, a percibir en forma de capital y en ejercicios distintos, por la parte correspondiente a las aportaciones realizadas hasta 31 de diciembre de 2006. Si sería de aplicación asimismo la reducción del 40 por 100 a la prestación cobrada en otro ejercicio distinto, en forma de capital, del plan de previsión asegurado por la parte correspondiente a las aportaciones realizadas hasta 31 de diciembre de 2006.
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