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The consultant asks whether a 40% reduction can be applied to contributions made to a pension plan before 2007. The DGT states that pension withdrawals are considered earnings from work and that the reduction may apply if received as capital under the transitional regime.
Cuestión planteada Posibilidad de rescatar el plan de pensiones. Posibilidad de aplicar la reducción del 40 por ciento a la cantidad que se perciba por la parte correspondiente a las aportaciones realizadas hasta el 31 de diciembre de 2006.
Las prestaciones de planes de pensiones se consideran rendimientos del trabajo del perceptor. Si las prestaciones se perciben en forma de capital, podría aplicarse la reducción del 40% según la disposición transitoria duodécima de la Ley 35/2006 para la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Una vez aplicada dicha reducción en un año, el resto de cantidades percibidas en otros ejercicios tributarán sin ella.
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