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A taxpayer who applied the 40% reduction in 2013 following a lump-sum pension plan payment has enquired whether they can cancel that choice to apply it to a different pension plan in a subsequent year. The Directorate General of Taxes (DGT) has ruled that, as the filing deadline for that tax year has already passed, the option can no longer be rectified.
Cuestión planteada Posibilidad de modificar el período impositivo de aplicación de dicha reducción.
La reducción del 40% por prestaciones en forma de capital solo puede aplicarse a las cantidades percibidas en un mismo período impositivo, a elección del contribuyente, siempre que correspondan a aportaciones realizadas hasta el 31 de diciembre de 2006. Según la Ley General Tributaria, las opciones ejercitadas en una declaración no pueden rectificarse con posterioridad, salvo que la rectificación se presente en el período reglamentario de declaración. Por tanto, si el plazo de declaración del ejercicio elegido ha vencido, no es posible cambiar la opción.
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