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A taxpayer has enquired whether tax reductions can be applied when redeeming pension and insured foresight plans. The Directorate General of Taxes (DGT) clarifies that the 40% reduction may only be applied once within the same tax period regarding contributions made up to 2006.
Cuestión planteada Si puede percibir en 2016 las prestaciones, tanto del plan de pensiones como del plan de previsión asegurado, por la parte que se corresponda con las aportaciones realizadas antes de 2007, aplicando la reducción del 40 por ciento. Si puede aplicarse una reducción del 50 por ciento por las aportaciones realizadas desde el año 2011, teniendo en cuenta el grado de discapacidad.
Las prestaciones de planes de pensiones y previsión asegurados 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 dos años desde la primera aportación. Esta reducción solo puede otorgarse una vez en un mismo ejercicio para todas las cantidades percibidas en capital, independientemente del número de planes de los que sea titular. No procede la reducción del 50% por discapacidad según la información aportada.
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