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The taxpayer enquires whether the 40% reduction can be applied to pension plan benefits derived from contributions made before 2007. The Directorate General for Taxes (DGT) confirms this is possible, provided that the receipt deadlines and the requirements of the transitional regulations are met.
Cuestión planteada 1. Posibilidad de aplicar la reducción del 40 por ciento a la cantidad que perciba correspondiente a aportaciones anteriores a 2007.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se perciben en forma de capital o mixta, se puede aplicar la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Para ello, deben haber pasado más de dos años desde la primera aportación y la prestación debe percibirse dentro de los plazos establecidos en la disposición transitoria duodécima de la Ley 35/2006. La contingencia de jubilación se entiende producida al acceder a la jubilación total, salvo que se inicie el cobro de la prestación por jubilación parcial, en cuyo caso la contingencia acaece en ese momento.
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