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A taxpayer inquired whether they could apply reductions for pension plan contributions and how benefits are taxed after acquiring a disability. The Directorate General for Taxes (DGT) ruled that the special regime must be selected before making contributions; therefore, it cannot be applied retroactively to contributions made under the general regime.
Cuestión planteada Posibilidad de aplicar la reducción prevista en el artículo 53 de la Ley 35/2006 por las aportaciones que realice al plan de pensiones. Tributación de las prestaciones percibidas en caso de hacer efectivos los derechos consolidados del mismo.
La aplicación del régimen fiscal especial para personas con discapacidad requiere la opción previa al régimen financiero especial. Si las aportaciones se realizaron bajo el régimen general, no pueden acogerse al régimen especial ni a la exención del artículo 7.w) de la LIRPF. Las prestaciones de planes de pensiones son siempre rendimientos del trabajo. La reducción del 40% por aportaciones anteriores a 2006 solo es aplicable bajo los límites y plazos de la disposición transitoria duodécima.
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