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A query was raised regarding the taxation of retirement benefits from a pension plan and a social welfare mutual fund. The DGT clarifies that both are classified as employment income and that the 40% reduction applies separately to each if received as a lump sum.
Cuestión planteada Tributación correspondiente a ambas prestaciones por jubilación.
Las prestaciones de planes de pensiones y mutualidades son rendimientos del trabajo integrables en la base imponible general. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se cumplan los plazos de la disposición transitoria duodécima. Esta reducción se aplica de forma independiente a la prestación del plan de pensiones y a la de la mutualidad. No hay restricción para cobrar ambas prestaciones en ejercicios distintos.
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