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A taxpayer inquired which contingency date should be used to apply the 40% reduction to an insured pension plan after transitioning from permanent disability to retirement at age 65. The Directorate General of Taxes (DGT) ruled that the relevant contingency is retirement and, since this occurred in 2014, the transitional regime allows the reduction to be applied until the 2022 tax year.
Cuestión planteada Fecha de la contingencia a considerar para determinar el último ejercicio en que puede ser aplicable la reducción del 40 por ciento
Las prestaciones de planes de previsión asegurados son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte de aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado más de dos años desde la primera aportación. Para contingencias acaecidas en 2014, el régimen transitorio permite aplicar esta reducción a las prestaciones percibidas hasta la finalización del ejercicio 2022.
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