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The taxpayer asks whether the reductions under the transitional regime can be applied to lump-sum amounts received across different tax years. The Directorate General for Taxes (DGT) rules that the 40% reduction can only be granted to lump-sum amounts received within the same tax period.
Cuestión planteada Tratamiento fiscal aplicable en el Impuesto sobre la Renta de la Personas Físicas. En particular, posibilidad de aplicar las reducciones previstas en el régimen transitorio a las dos cantidades percibidas en forma de capital y en ejercicios distintos.
La reducción del 40% por prestaciones en forma de capital solo puede aplicarse a las cantidades percibidas en un mismo periodo impositivo, por la parte que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006. El resto de cantidades percibidas en otros años tributarán sin dicha reducción. No obstante, se pueden aplicar de forma independiente los regímenes transitorios de seguros colectivos y de planes de pensiones en distintos periodos impositivos si se cumplen sus requisitos.
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