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A beneficiary has enquired whether the 40% reduction on pension plan benefits can be applied following the death of the previous beneficiary. The Directorate-General for Insurance and Pension Funds (DGT) clarifies that the reduction applies to the portion of the benefit corresponding to contributions made up to 31 December 2006, provided it is received within the established timeframes.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100.
Las prestaciones de planes de pensiones son rendimientos del trabajo y tributan en el IRPF del beneficiario. 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, debe haber transcurrido más de dos años desde la primera aportación y la percepción debe realizarse dentro de los plazos de la disposición transitoria duodécima de la LIRPF.
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