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The taxpayer asks whether the 40% reduction can be applied to pension plan lump-sum payments in a tax year different from the one in which the income was received. The Directorate General for Taxes (DGT) rules that the reduction may only be applied to amounts received as capital within a single tax period.
Cuestión planteada Posibilidad de rescatar un plan de pensiones en forma de renta, de capital o mixta. Si percibe primero prestaciones en forma de renta, posibilidad de aplicar la reducción del 40 por ciento al capital que perciba de los planes de pensiones en el siguiente año.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% se aplica a la parte de la prestación en forma de capital que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado dos años desde la primera aportación. Esta reducción solo puede otorgarse a las cantidades percibidas en forma de capital en un mismo período impositivo, por lo que el resto de cantidades percibidas en otros años tributarán sin dicha reducción.
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