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A query was raised regarding the time limit for applying the 40% reduction to pension plan withdrawals and whether making contributions in the same year as the withdrawal affects this benefit. The Directorate General for Taxes (DGT) clarified that the reduction applies to contributions made before 31 December 2006 and that contributing and withdrawing within the same financial year does not preclude the right to the reduction.
Cuestión planteada Límite temporal para aplicar la reducción del 40 por 100. Posibilidad de realizar aportaciones a dichos planes de pensiones en el año 2015 para cubrir la contingencia de jubilación y consecuencias a efectos de la reducción del 40 por 100 de rescatar las mismas en este mismo año.
Para contingencias ocurridas a partir de 2007, 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, siempre que hayan pasado más de dos años desde la primera aportación. El límite temporal para aplicar este régimen transitorio depende de cuándo ocurrió la contingencia: para contingencias en 2010 o anteriores, el plazo es hasta el 31 de diciembre de 2018. Realizar aportaciones y disponer de capital en el mismo año no afecta al derecho a aplicar la reducción sobre las aportaciones previas a 2007.
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