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A taxpayer inquired whether the 40% reduction could be applied to pension plan amounts received across two different tax years due to unemployment. The Directorate General of Taxes (DGT) ruled that the reduction may only be applied to amounts received within the same tax period.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento a las cantidades percibidas en los dos ejercicios, por la parte correspondiente a las aportaciones realizadas antes de 2007.
Las prestaciones de planes de pensiones 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. No obstante, esta reducción solo puede otorgarse a las cantidades percibidas en un mismo periodo impositivo, a elección del contribuyente. Las cantidades percibidas en otros años tributarán en su totalidad sin dicha reducción.
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