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The inquirer asks whether it is possible to withdraw a secured pension plan as a lump sum with the 40% reduction, the deadline for doing so, and whether, in the event of death, benefits are taxed under Personal Income Tax (IRPF) or Inheritance Tax. The Directorate General for Tax (DGT) responds that the reduction applies only once to the total set of plans and that benefits are taxed under IRPF, not under inheritance tax.
Cuestión planteada Posibilidad de rescatar en forma de capital la totalidad del plan de previsión asegurado con aplicación de la reducción del 40 por ciento y fecha límite para beneficiarse de dicha reducción. Si en caso de fallecimiento los beneficiarios tributarían por el IRPF o por el Impuesto sobre Sucesiones y Donaciones.
La reducción del 40% solo puede otorgarse a las cantidades percibidas en forma de capital en un único año, aplicándose al conjunto de planes de pensiones y de previsión asegurados suscritos por el mismo partícipe para la misma contingencia. Para contingencias acaecidas en 2010 o anteriores, el régimen transitorio solo aplica a prestaciones percibidas hasta el 31 de diciembre de 2018. Las prestaciones de planes de previsión asegurados se consideran rendimientos del trabajo en el IRPF y no están sujetas al Impuesto sobre Sucesiones y Donaciones.
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