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The inquirer asks whether the transitional regime reduction can be applied to a pension plan benefit received in a mixed form (lump sum and annuity). The Directorate General for Taxes (DGT) rules that the 40% reduction applies to the lump sum portion corresponding to contributions made up to 2006.
Cuestión planteada Tratamiento fiscal aplicable en el Impuesto sobre la Renta de la Personas Físicas. En particular, posibilidad de aplicar la reducción prevista en el régimen transitorio a la cantidad percibida en forma de capital.
La reducción del 40% puede aplicarse a la parte de la prestación que se perciba en forma de capital, siempre que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006. Para ello, deben haber transcurrido más de dos años desde la primera aportación y percibirse dentro de los plazos de la disposición transitoria duodécima. Esta reducción solo puede aplicarse una vez a las cantidades percibidas en forma de capital en un mismo período impositivo. Si se percibe la prestación de forma mixta, la reducción solo afecta a la parte cobrada como capital.
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