{"id":68756,"date":"2023-05-24T10:58:39","date_gmt":"2023-05-24T08:58:39","guid":{"rendered":"https:\/\/lladogrup.com\/?p=68756"},"modified":"2023-05-31T12:31:13","modified_gmt":"2023-05-31T10:31:13","slug":"como-tributa-en-mi-renta-el-rescate-de-un-plan-de-pensiones","status":"publish","type":"post","link":"https:\/\/lladogrup.com\/es\/como-tributa-en-mi-renta-el-rescate-de-un-plan-de-pensiones\/","title":{"rendered":"\u00bfC\u00f3mo tributa en mi Renta el rescate de un plan de pensiones?"},"content":{"rendered":"

[vc_row][vc_column][vc_single_image image=\u00bb68761″ img_size=\u00bbfull\u00bb add_caption=\u00bbyes\u00bb][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column]

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C\u00f3mo tributa en mi Renta el rescate de un plan de pensiones?<\/h1><\/div><\/div>[\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text]<\/p>\n

Los planes de pensiones en los que se va depositando efectivo durante la vida laboral, cuando llega a la jubilaci\u00f3n, invalidez o defunci\u00f3n, procede realizar su rescate, que puede ser en forma de rentas peri\u00f3dicas, como capital, o sea todo de una sola vez, o bien combinando las dos formas de rescate, parte como capital y parte como rentas peri\u00f3dicas. <\/strong><\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_btn title=\u00bbInf\u00f3rmate sobre la Renta 2022″ color=\u00bbdanger\u00bb align=\u00bbcenter\u00bb link=\u00bburl:https%3A%2F%2Flladogrup.com%2Fes%2Flanding%2Fcampana-renta%2F|target:_blank\u00bb][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109361052{padding-bottom: 20px !important;}\u00bb][vc_column]

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C\u00f3mo debe tributar en la Renta el rescate de un plan de pensiones<\/h2><\/div><\/div>[vc_column_text]<\/p>\n

El rescate de un plan de pensiones<\/strong>, si se realizan rentas peri\u00f3dicas<\/strong> se tributa en la declaraci\u00f3n de la Renta<\/strong>, como rentas del trabajo<\/strong> en el a\u00f1o que se rescatan.<\/p>\n

Si la persona que es titular de dos o m\u00e1s planes de pensiones<\/strong> y se jubila<\/strong> y rescata estos planes de pensiones en forma de capital<\/strong> (de golpe todo y no como renta), que procedan de aportaciones realizadas hasta el a\u00f1o 2006, disfrutan de una reducci\u00f3n del 40%.<\/p>\n

El criterio de Hacienda hasta hace poco, consideraba que solo pod\u00eda aplicar la reducci\u00f3n del 40% por las prestaciones en forma de capital percibidas en un \u00fanico a\u00f1o<\/strong>, o sea que, si quer\u00eda aprovechar la reducci\u00f3n, tenia de cobrar todos los planes en el mismo a\u00f1o, que ser\u00eda en el a\u00f1o en que se jubila y en los dos siguientes, pero en un solo a\u00f1o de ellos.<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_btn title=\u00bb\u00bfNecesitas asesoramiento para tu declaraci\u00f3n de la Renta?\u00bb color=\u00bbdanger\u00bb align=\u00bbcenter\u00bb link=\u00bburl:https%3A%2F%2Flladogrup.com%2Fes%2Fcontacto%2F|target:_blank\u00bb][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1669219009705{margin-top: 20px !important;padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text]<\/p>\n

Sin embargo, el Tribunal Econ\u00f3mico-Administrativo Central (TEAC en adelante), le ha dado la raz\u00f3n a un contribuyente que ha recurrido el criterio de Hacienda y le ha dado la raz\u00f3n. Seg\u00fan el TEAC, la reducci\u00f3n del 40% puede aplicarse por todas las cantidades percibidas en forma de capital en el ejercicio de la jubilaci\u00f3n <\/strong>y en los dos siguientes (TEAC 24-10-2022). Por lo que, si una persona se jubila este a\u00f1o 2023, en este a\u00f1o, 2024 y 2025 podr\u00eda rescatar en cada ejercicio uno de los planes en forma de capital en cada a\u00f1o y disfrutar en los tres a\u00f1os la reducci\u00f3n del 40%.<\/p>\n

Por lo dicho, tambi\u00e9n sucede lo mismo si la persona es part\u00edcipe de un plan de pensiones<\/strong> y de una mutua de previsi\u00f3n social (pertenece a un colectivo de profesionales acogido a este sistema), con derecho a reducci\u00f3n en los dos casos.<\/p>\n

Si en los \u00faltimos cuatro a\u00f1os, cobraste en forma de capital el plan de pensiones y a dejado de disfrutar de la reducci\u00f3n del 40% en alg\u00fan a\u00f1o, debes plantearte rectificar tu autoliquidaci\u00f3n, para aplicar la reducci\u00f3n y solicitar la devoluci\u00f3n de la cuota satisfecha en exceso.<\/p>\n

[\/vc_column_text][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1678288853421{background-color: #dddddd !important;}\u00bb][vc_column][vc_row_inner][vc_column_inner][vc_column_text]<\/p>\n

\u00bfEst\u00e1s pensando a hacer la declaraci\u00f3n de la Renta?<\/span><\/h3>\n

No te preocupes, nosotros te lo ponemos f\u00e1cil.<\/span><\/h3>\n

[\/vc_column_text][vc_btn title=\u00bbP\u00eddenos cita\u00bb color=\u00bbdanger\u00bb align=\u00bbcenter\u00bb i_icon_fontawesome=\u00bbfas fa-mouse\u00bb add_icon=\u00bbtrue\u00bb link=\u00bburl:https%3A%2F%2Flladogrup.com%2Fes%2Flanding%2Fcampana-renta%2F|target:_blank\u00bb][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1669219009705{margin-top: 20px !important;padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text]Recuerda que lo m\u00e1s recomendable es confiar en el asesoramiento de un asesor fiscal<\/strong>, como disponemos a Llad\u00f3 Grup Consultor<\/strong>, para una correcta presentaci\u00f3n una declaraci\u00f3n de la Renta<\/strong>.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"

[vc_row][vc_column][vc_single_image image=\u00bb68761″ img_size=\u00bbfull\u00bb add_caption=\u00bbyes\u00bb][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][\/vc_column][\/vc_row][vc_row css=\u00bb.vc_custom_1631109896967{padding-bottom: 20px !important;}\u00bb][vc_column][vc_column_text] Los planes de pensiones en los que se va depositando efectivo durante la vida laboral, cuando llega a la jubilaci\u00f3n, invalidez o defunci\u00f3n, procede realizar su rescate, que puede ser en forma de rentas peri\u00f3dicas, como capital, o sea todo de una sola vez, o…<\/p>\n","protected":false},"author":2,"featured_media":68797,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[614,613,622,615,616,617,2255],"tags":[],"class_list":["post-68756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autonomos","category-clientes","category-fiscal-es","category-gran-empresa-es","category-particulares","category-pymes","category-renda-es","category-614","category-613","category-622","category-615","category-616","category-617","category-2255","description-off"],"yoast_head":"\n\u00bfC\u00f3mo tributa en Renta el rescate de un plan de pensiones? 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