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A taxpayer transitioning from disability pension to retirement at age 65 inquired whether they could apply the 40% reduction when withdrawing their pension plan as a lump sum. The Directorate General of Taxes (DGT) ruled that this is possible provided the contingency is retirement and the time limits specified in the twelfth transitional provision are satisfied.
Cuestión planteada Aplicación de la reducción del 40 por ciento y plazo límite.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Se puede aplicar la reducción del 40% a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital o mixta y se cumplan los plazos de la disposición transitoria duodécima. Esta reducción solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo período impositivo, por la parte de aportaciones anteriores a 2007. Para contingencias acaecidas en 2015, el plazo para aplicar el régimen transitorio finaliza el ejercicio 2017.
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