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The consultant asks whether a 40% reduction can be applied when withdrawing from pension plans with contributions before and after 2007. The DGT responds that such a reduction can be applied to the portion of the benefit relating to contributions made up to 31 December 2006, provided the legal deadlines and requirements are met.
Cuestión planteada Aplicación de la reducción del 40 por ciento contemplada en el régimen transitorio.
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 de la prestación que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006. Para ello, debe haber transcurrido más de dos años desde la primera aportación y percibirse la prestación dentro del plazo que marca la disposición transitoria duodécima de la LIRPF. En caso de contingencia por jubilación en 2025, el plazo para aplicar este régimen transitorio finaliza el 31 de diciembre de 2027.
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