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The inquirer asks whether they can receive the remainder of their pension plan entitlements as a lump sum to benefit from the 40% reduction. The Directorate General for Taxes (DGT) responds that this reduction can only be applied to amounts collected as a lump sum within the same tax period.
Cuestión planteada Posibilidad de percibir el resto de los derechos económicos del plan en forma de capital, con derecho a aplicar la reducción del 40 por ciento.
Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% solo es aplicable a la parte de la prestación que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital o mixta. Esta reducción solo puede otorgarse a las cantidades percibidas en un mismo ejercicio impositivo, a elección del contribuyente. El resto de cantidades percibidas en otros años tributarán íntegramente sin dicha reducción.
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