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The applicant seeks clarification on whether the transitional regime applies to the mixed redemption of an insured pension plan. The Directorate General for Tax (DGT) rules that the 40% reduction applies to the portion of the benefit received as a lump sum, provided that the contribution and timing requirements are met.
Cuestión planteada Aplicación del régimen transitorio para el caso de cobrar la prestación en forma mixta.
Las prestaciones de planes de previsión asegurados son rendimientos del trabajo. Si se perciben en forma de capital o mixta, se puede aplicar la reducción del 40% a la parte percibida en forma de capital, siempre que corresponda a aportaciones realizadas hasta el 31 de diciembre de 2006 y hayan pasado más de dos años desde la primera aportación. Esta reducción solo puede aplicarse una vez, a elección del contribuyente, en un mismo periodo impositivo. Para contingencias en 2012, el régimen transitorio puede aplicarse a prestaciones percibidas hasta el cierre del ejercicio 2020.
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