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The taxpayer inquires about the deadline for applying the 40% reduction to pension plan benefits involving contributions made prior to 2007. The Directorate General for Taxes (DGT) rules that, since the contingency occurred in 2015, the transitional regime only allows this reduction to be applied to benefits received until the end of the 2017 financial year.
Cuestión planteada Tributación de la prestación. Finalización del plazo para aplicar la reducción del 40 por ciento.
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. Para ello, debe haber transcurrido más de dos años desde la primera aportación y la prestación debe percibirse dentro del plazo establecido en la disposición transitoria duodécima. En el caso de contingencias en 2015, el plazo para aplicar este régimen es hasta la finalización del ejercicio 2017.
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