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The taxpayer inquired about the deadline to apply the 40% reduction to contributions made before 2007 following retirement in 2022. The Directorate General for Taxes (DGT) ruled that the individual has until the end of 2024 to receive the benefit as a lump sum and apply said reduction.
Cuestión planteada 1. Plazo disponible para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Para las prestaciones de planes de pensiones derivadas de contingencias a partir de 2007, la reducción del 40% por aportaciones anteriores a 2007 solo puede aplicarse si la prestación se percibe en el ejercicio de la contingencia o en los dos siguientes. En el caso de una jubilación acaecida en 2022, el plazo para aplicar este régimen transitorio finaliza el 31 de diciembre de 2024. Si se realizan varios rescates parciales en forma de capital por la misma contingencia, la reducción solo puede aplicarse a uno de ellos, pudiendo elegir el ejercicio dentro del plazo permitido.
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