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The inquirer asks whether the 40% reduction can be applied to contributions made before 2007 when collecting their pension plan. The DGT responds that this is possible provided the requirements of the twelfth transitional provision are met and the benefit is received as a lump sum.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado más de dos años desde la primera aportación. Esta reducción solo puede aplicarse una vez, en un mismo periodo impositivo, independientemente del número de planes de pensiones que tenga el contribuyente. Para aplicar el régimen transitorio, la contingencia de jubilación anticipada se entiende acaecida cuando se cumplen los requisitos para su percepción.
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