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A retiree inquired whether the 40% reduction could be applied to two separate partial lump-sum withdrawals made in different years. The Directorate-General for Taxes (DGT) ruled that, as both withdrawals stem from the same retirement contingency, the reduction can only be applied to one of the payments.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% para aportaciones anteriores a 2007 solo puede aplicarse a una de las prestaciones si se perciben pagos de capital por una misma contingencia. El contribuyente puede elegir en qué ejercicio aplicar dicha reducción, siempre que se haga dentro del plazo legal establecido según el año en que acaeció la contingencia.
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