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V5358-16 19 December 2016 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

The 40% pension scheme reduction can only apply to amounts received within the same tax period

The taxpayer sought clarification on whether the 40% reduction could be applied to an occupational pension scheme after having already applied it to an individual scheme in 2015. The Directorate General for Taxes (DGT) ruled that the reduction can only be applied once per tax year, leaving the taxpayer to decide which capital amount they wish to reduce.

The question raised

Posibilidad de aplicar de nuevo la reducción del 40 por ciento al capital que perciba en 2016 o ejercicios posteriores del plan de pensiones de empleo.

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