{"id":60766,"date":"2024-11-25T12:53:58","date_gmt":"2024-11-25T11:53:58","guid":{"rendered":"https:\/\/www.fondapi.it\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/"},"modified":"2025-11-12T08:41:40","modified_gmt":"2025-11-12T07:41:40","slug":"esquema-de-las-tributaciones-aplicadas-a-las-prestaciones","status":"publish","type":"page","link":"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/","title":{"rendered":"Esquema de las tributaciones aplicadas a las prestaciones"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"60766\" class=\"elementor elementor-60766 elementor-59864\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d7ad146 e-flex e-con-boxed e-con e-parent\" data-id=\"4d7ad146\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-4e1dbce7 e-flex e-con-boxed e-con e-child\" data-id=\"4e1dbce7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21098f24 elementor-widget elementor-widget-jet-breadcrumbs\" data-id=\"21098f24\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-breadcrumbs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-breadcrumbs jet-blocks\">\n\t\t<div class=\"jet-breadcrumbs\">\n\t\t<div class=\"jet-breadcrumbs__content\">\n\t\t<div class=\"jet-breadcrumbs__wrap\"><div class=\"jet-breadcrumbs__item\"><a href=\"https:\/\/www.fondapi.it\/es\/\" class=\"jet-breadcrumbs__item-link is-home\" rel=\"home\" title=\"Inicio\">Inicio<\/a><\/div>\n\t\t<\/div>\n\t\t<\/div>\n\t\t<\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26e1f044 elementor-widget elementor-widget-html\" data-id=\"26e1f044\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<script>document.addEventListener(\"DOMContentLoaded\", function() {\n  var observer = new MutationObserver(function(mutations) {\n    mutations.forEach(function(mutation) {\n      var link = document.querySelector(\".jet-breadcrumbs__item-link[title='Fondapi']\");\n      if (link) {\n        link.addEventListener(\"click\", function(event) {\n          event.preventDefault();\n        });\n      }\n    });\n  });\n\n  observer.observe(document.body, { childList: true, subtree: true });\n\n  var link = document.querySelector(\".jet-breadcrumbs__item-link[title='Fondapi']\");\n  if (link) {\n    link.addEventListener(\"click\", function(event) {\n      event.preventDefault();\n    });\n  }\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e506d86 e-flex e-con-boxed e-con e-child\" data-id=\"7e506d86\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e1c5884 elementor-widget__width-auto elementor-widget elementor-widget-heading\" data-id=\"1e1c5884\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Fondapi<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-429da5c7 e-flex e-con-boxed e-con e-parent\" data-id=\"429da5c7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-3fd808d6 e-con-full e-flex e-con e-child\" data-id=\"3fd808d6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t<div class=\"elementor-element elementor-element-be9c3bc e-con-full e-flex e-con e-child\" data-id=\"be9c3bc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85da97a elementor-widget elementor-widget-text-editor\" data-id=\"85da97a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Consulte el esquema de las tributaciones aplicadas a las prestaciones directamente aqu\u00ed abajo o <span style=\"text-decoration: underline;\"><a href=\"https:\/\/www.fondapi.it\/documenti\/tabella-prestazione-tassazione\/\"><strong>DESCARGUE e IMPRIMA EL PDF haciendo clic aqu\u00ed<\/strong><\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e45381b elementor-widget elementor-widget-jet-table\" data-id=\"e45381b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jet-table.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-jet-table jet-elements\">\n\t\t<div class=\"jet-table-wrapper jet-table-responsive-mobile\">\n\t\t\t<table class=\"jet-table jet-table--fa5-compat\">\n\t\t\t\t<thead class=\"jet-table__head\"><tr class=\"jet-table__head-row\"><th class=\"jet-table__cell elementor-repeater-item-8a862a2 jet-table__head-cell\" colspan=\"4\" scope=\"col\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n para cada tipo de prestaci\u00f3n proporcionada por Fondapi<\/div><\/div><\/div><\/th><\/tr><\/thead>\n\t\t\t\t\t\t\t\t<tbody class=\"jet-table__body\"><tr class=\"jet-table__body-row elementor-repeater-item-9a4f408\"><td class=\"jet-table__cell elementor-repeater-item-307b609 jet-table__body-cell\" rowspan=\"2\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tipo de prestaci\u00f3n<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-8a084b1 jet-table__body-cell\" rowspan=\"2\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Motivo<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-3bb9450 jet-table__body-cell\" colspan=\"2\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n por per\u00edodo contributivo<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-61e073a\"><td class=\"jet-table__cell elementor-repeater-item-13e274b jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">del 01\/01\/2001 al 31\/12\/2006<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-502ad4c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">del 01\/01\/2007 en adelante(*)<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-3c99332\"><td class=\"jet-table__cell elementor-repeater-item-8fc795c jet-table__body-cell\" rowspan=\"5\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Rescate total o rescate parcial del 80%<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7bd4c59 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">despido individual<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-d875dc5 jet-table__body-cell\" rowspan=\"5\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n ordinaria (***). Tipo impositivo IRPF (23% o superior) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-ef4db49 jet-table__body-cell\" rowspan=\"5\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada (***). Tipo fijo del 23% <\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-4577d6e\"><td class=\"jet-table__cell elementor-repeater-item-c68008d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">dimisi\u00f3n<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-1031b92\"><td class=\"jet-table__cell elementor-repeater-item-eada1c7 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">cambio de contrato CCNL<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-302cff9\"><td class=\"jet-table__cell elementor-repeater-item-83b256b jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">nombramiento como directivo<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-7817b79\"><td class=\"jet-table__cell elementor-repeater-item-67e6cf3 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">fin de contrato temporal<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-d6fe699\"><td class=\"jet-table__cell elementor-repeater-item-cc1b3af jet-table__body-cell\" rowspan=\"2\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Rescate total o rescate parcial del 80%<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-8d5b292 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">despido colectivo &#8211; movilidad<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-49e4b01 jet-table__body-cell\" rowspan=\"2\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada. Tipo impositivo IRPF 23% o superior (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-2a8485d jet-table__body-cell\" rowspan=\"2\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada. Tipo fijo del 23% <\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-cabfe7c\"><td class=\"jet-table__cell elementor-repeater-item-ebeef64 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">quiebra de la empresa<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-316132d\"><td class=\"jet-table__cell elementor-repeater-item-acd2fc4 jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Rescate total<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-3ee5f74 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">cese de la actividad laboral con desempleo superior a 4 a\u00f1os<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-12b4eb0 jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada. Tipo impositivo IRPF 23% o superior (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-c6b2d3d jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada.  \nTipo reducido (del 15% al 9%)<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-032c81a\"><td class=\"jet-table__cell elementor-repeater-item-765c476 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">invalidez superior a 2\/3<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-fff3cb1\"><td class=\"jet-table__cell elementor-repeater-item-738897f jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">fallecimiento (solo 100%)<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-4528d49\"><td class=\"jet-table__cell elementor-repeater-item-cfa965e jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Rescate parcial del 50%<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-7ff973e jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">cese de la actividad laboral durante m\u00e1s de 12 meses y menos de 48 meses<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-09c3b57 jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada. Tipo impositivo IRPF 23% o superior (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-6e4f963 jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada.  \nTipo reducido (del 15% al 9%)<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-fa0e953\"><td class=\"jet-table__cell elementor-repeater-item-fdbbf0d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">movilidad<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-981ba73\"><td class=\"jet-table__cell elementor-repeater-item-b2afafa jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">expediente de regulaci\u00f3n de empleo de al menos un a\u00f1o y a cero horas de trabajo<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-1c3e1a6\"><td class=\"jet-table__cell elementor-repeater-item-4fa94fc jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Prestaci\u00f3n de pensi\u00f3n en forma de renta o capital<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-1034e28 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">cumplimiento de los requisitos de jubilaci\u00f3n y afiliaci\u00f3n a Fondapi durante AL MENOS 5 a\u00f1os<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-102ece9 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada. Tipo impositivo IRPF 23% o superior (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-b684e36 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada.  \nTipo reducido (del 15% al 9%)<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-c610173\"><td class=\"jet-table__cell elementor-repeater-item-0676674 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Prestaci\u00f3n de pensi\u00f3n en forma de capital<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-f399146 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">cumplimiento de los requisitos de jubilaci\u00f3n y afiliaci\u00f3n a Fondapi DURANTE MENOS de 5 a\u00f1os<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-94bf82c jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada. Tipo impositivo IRPF 23% o superior (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-27785e8 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada.  \nTipo fijo del 23%<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-d095d4c\"><td class=\"jet-table__cell elementor-repeater-item-9fe400d jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Anticipo<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-3495819 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">para gastos sanitarios<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-5f02c02 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada. Tipo impositivo IRPF 23% o superior (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-4d2f7e4 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada.  \nTipo reducido (del 15% al 9%)<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-e56387e\"><td class=\"jet-table__cell elementor-repeater-item-c0dc08d jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Anticipo<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-bdbbbd3 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">para compra de primera vivienda<\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-662aa63 jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada. Tipo impositivo IRPF 23% o superior (**) <\/div><\/div><\/div><\/td><td class=\"jet-table__cell elementor-repeater-item-f2f85a5 jet-table__body-cell\" rowspan=\"3\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">Tributaci\u00f3n separada. Tipo impositivo IRPF 23% o superior (**) <\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-fbbc70d\"><td class=\"jet-table__cell elementor-repeater-item-272a8e5 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">para reforma de primera vivienda<\/div><\/div><\/div><\/td><\/tr><tr class=\"jet-table__body-row elementor-repeater-item-18f6978\"><td class=\"jet-table__cell elementor-repeater-item-0c287a9 jet-table__body-cell\"><div class=\"jet-table__cell-inner\"><div class=\"jet-table__cell-content\"><div class=\"jet-table__cell-text\">para otras necesidades<\/div><\/div><\/div><\/td><\/tr><\/tbody>\n\t\t\t<\/table>\n\t\t<\/div>\n\n\t\t<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c7561cd e-con-full e-flex e-con e-child\" data-id=\"c7561cd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-137d1b3 elementor-widget elementor-widget-text-editor\" data-id=\"137d1b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>(*)<\/strong> La tributaci\u00f3n aplicada desde el 01\/01\/2007 es <strong>separada<\/strong>, por lo tanto, no habr\u00e1 liquidaciones posteriores.<\/p><p><strong>(**)<\/strong> La tributaci\u00f3n es <strong>definitiva<\/strong>. Por lo tanto, el importe no deber\u00e1 incluirse en la declaraci\u00f3n de la renta del a\u00f1o siguiente. <\/p><p><strong>(***)<\/strong> La tributaci\u00f3n es <strong>ordinaria<\/strong>, como la de la n\u00f3mina. Esto implica que el importe deber\u00e1 incluirse en la declaraci\u00f3n de la renta del a\u00f1o siguiente. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-89eb089 e-flex e-con-boxed e-con e-parent\" data-id=\"89eb089\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-df4c949 e-con-full e-flex e-con e-child\" data-id=\"df4c949\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08dd03a elementor-widget elementor-widget-heading\" data-id=\"08dd03a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u00bfSe acerca la jubilaci\u00f3n?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c6f2862 elementor-widget elementor-widget-text-editor\" data-id=\"c6f2862\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Si le faltan <strong>menos de 6 meses para la jubilaci\u00f3n<\/strong> y desea ser contactado por Fondapi para una <strong>consulta personalizada<\/strong>, res\u00e9rvela mediante el bot\u00f3n de abajo.<\/p><p>O escriba un correo electr\u00f3nico a <span style=\"text-decoration: underline; color: #ffffff;\"><strong><a style=\"color: #ffffff; text-decoration: underline;\" href=\"mailto:pensione@fondapi.it\">pensione@fondapi.it<\/a><\/strong><\/span> indicando su nombre y su consulta: \u00a1le contactaremos lo antes posible!<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f14cda e-flex e-con-boxed e-con e-child\" data-id=\"1f14cda\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;jet_parallax_layout_list&quot;:[]}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcf7f60 elementor-widget elementor-widget-button\" data-id=\"dcf7f60\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/outlook.office365.com\/owa\/calendar\/Prenotazioni@fondapi.eu\/bookings\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Consulta sobre pensi\u00f3n<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home Fondapi Consulte el esquema de las tributaciones aplicadas a las prestaciones directamente aqu\u00ed abajo o DESCARGUE e IMPRIMA EL PDF haciendo clic aqu\u00ed Tributaci\u00f3n para cada tipo de prestaci\u00f3n proporcionada por Fondapi Tipo de prestaci\u00f3n Motivo Tributaci\u00f3n por per\u00edodo contributivo del 01\/01\/2001 al 31\/12\/2006 del 01\/01\/2007 en adelante(*) Rescate total o rescate parcial del [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":60972,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-60766","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Esquema de las tributaciones aplicadas a las prestaciones - Fondapi<\/title>\n<meta name=\"description\" content=\"El esquema de las tributaciones aplicadas a las prestaciones proporcionadas por Fondapi. La gu\u00eda completa para comprender la fiscalidad del fondo de pensiones.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Esquema de las tributaciones aplicadas a las prestaciones - Fondapi\" \/>\n<meta property=\"og:description\" content=\"El esquema de las tributaciones aplicadas a las prestaciones proporcionadas por Fondapi. La gu\u00eda completa para comprender la fiscalidad del fondo de pensiones.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/\" \/>\n<meta property=\"og:site_name\" content=\"Fondapi\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/pages\/Scegli-Fondapi\/111620682275544?fref=ts\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-12T07:41:40+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@fondapi\" \/>\n<meta name=\"twitter:label1\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/\",\"url\":\"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/\",\"name\":\"Esquema de las tributaciones aplicadas a las prestaciones - Fondapi\",\"isPartOf\":{\"@id\":\"https:\/\/www.fondapi.it\/es\/#website\"},\"datePublished\":\"2024-11-25T11:53:58+00:00\",\"dateModified\":\"2025-11-12T07:41:40+00:00\",\"description\":\"El esquema de las tributaciones aplicadas a las prestaciones proporcionadas por Fondapi. La gu\u00eda completa para comprender la fiscalidad del fondo de pensiones.\",\"breadcrumb\":{\"@id\":\"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.fondapi.it\/es\/inicio\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u00bfC\u00f3mo funciona?\",\"item\":\"https:\/\/www.fondapi.it\/es\/como-funciona\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Adhesi\u00f3n trabajadores\",\"item\":\"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Rescate del fondo de pensiones\",\"item\":\"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/\"},{\"@type\":\"ListItem\",\"position\":5,\"name\":\"Esquema de las tributaciones aplicadas a las prestaciones\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.fondapi.it\/es\/#website\",\"url\":\"https:\/\/www.fondapi.it\/es\/\",\"name\":\"Fondapi\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.fondapi.it\/es\/#organization\"},\"alternateName\":\"Fondapi Fondo pensione integrativa\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.fondapi.it\/es\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.fondapi.it\/es\/#organization\",\"name\":\"Fondapi - Fondo nazionale pensione complementare\",\"alternateName\":\"Fondapi Fondo pensione integrativa\",\"url\":\"https:\/\/www.fondapi.it\/es\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\/\/www.fondapi.it\/es\/#\/schema\/logo\/image\/\",\"url\":\"\",\"contentUrl\":\"\",\"caption\":\"Fondapi - Fondo nazionale pensione complementare\"},\"image\":{\"@id\":\"https:\/\/www.fondapi.it\/es\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/pages\/Scegli-Fondapi\/111620682275544?fref=ts\",\"https:\/\/x.com\/fondapi\",\"https:\/\/www.linkedin.com\/company\/18497131\",\"https:\/\/www.youtube.com\/user\/Fondapi\",\"https:\/\/www.instagram.com\/fondapi.it\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Esquema de las tributaciones aplicadas a las prestaciones - Fondapi","description":"El esquema de las tributaciones aplicadas a las prestaciones proporcionadas por Fondapi. La gu\u00eda completa para comprender la fiscalidad del fondo de pensiones.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/","og_locale":"es_ES","og_type":"article","og_title":"Esquema de las tributaciones aplicadas a las prestaciones - Fondapi","og_description":"El esquema de las tributaciones aplicadas a las prestaciones proporcionadas por Fondapi. La gu\u00eda completa para comprender la fiscalidad del fondo de pensiones.","og_url":"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/","og_site_name":"Fondapi","article_publisher":"https:\/\/www.facebook.com\/pages\/Scegli-Fondapi\/111620682275544?fref=ts","article_modified_time":"2025-11-12T07:41:40+00:00","twitter_card":"summary_large_image","twitter_site":"@fondapi","twitter_misc":{"Tiempo de lectura":"2 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/","url":"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/","name":"Esquema de las tributaciones aplicadas a las prestaciones - Fondapi","isPartOf":{"@id":"https:\/\/www.fondapi.it\/es\/#website"},"datePublished":"2024-11-25T11:53:58+00:00","dateModified":"2025-11-12T07:41:40+00:00","description":"El esquema de las tributaciones aplicadas a las prestaciones proporcionadas por Fondapi. La gu\u00eda completa para comprender la fiscalidad del fondo de pensiones.","breadcrumb":{"@id":"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/esquema-de-las-tributaciones-aplicadas-a-las-prestaciones\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.fondapi.it\/es\/inicio\/"},{"@type":"ListItem","position":2,"name":"\u00bfC\u00f3mo funciona?","item":"https:\/\/www.fondapi.it\/es\/como-funciona\/"},{"@type":"ListItem","position":3,"name":"Adhesi\u00f3n trabajadores","item":"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/"},{"@type":"ListItem","position":4,"name":"Rescate del fondo de pensiones","item":"https:\/\/www.fondapi.it\/es\/como-funciona\/adhesion-trabajadores\/rescate-del-fondo-de-pensiones\/"},{"@type":"ListItem","position":5,"name":"Esquema de las tributaciones aplicadas a las prestaciones"}]},{"@type":"WebSite","@id":"https:\/\/www.fondapi.it\/es\/#website","url":"https:\/\/www.fondapi.it\/es\/","name":"Fondapi","description":"","publisher":{"@id":"https:\/\/www.fondapi.it\/es\/#organization"},"alternateName":"Fondapi Fondo pensione integrativa","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.fondapi.it\/es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/www.fondapi.it\/es\/#organization","name":"Fondapi - Fondo nazionale pensione complementare","alternateName":"Fondapi Fondo pensione integrativa","url":"https:\/\/www.fondapi.it\/es\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/www.fondapi.it\/es\/#\/schema\/logo\/image\/","url":"","contentUrl":"","caption":"Fondapi - Fondo nazionale pensione complementare"},"image":{"@id":"https:\/\/www.fondapi.it\/es\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/pages\/Scegli-Fondapi\/111620682275544?fref=ts","https:\/\/x.com\/fondapi","https:\/\/www.linkedin.com\/company\/18497131","https:\/\/www.youtube.com\/user\/Fondapi","https:\/\/www.instagram.com\/fondapi.it\/"]}]}},"_links":{"self":[{"href":"https:\/\/www.fondapi.it\/es\/wp-json\/wp\/v2\/pages\/60766","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.fondapi.it\/es\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.fondapi.it\/es\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.fondapi.it\/es\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.fondapi.it\/es\/wp-json\/wp\/v2\/comments?post=60766"}],"version-history":[{"count":2,"href":"https:\/\/www.fondapi.it\/es\/wp-json\/wp\/v2\/pages\/60766\/revisions"}],"predecessor-version":[{"id":60978,"href":"https:\/\/www.fondapi.it\/es\/wp-json\/wp\/v2\/pages\/60766\/revisions\/60978"}],"up":[{"embeddable":true,"href":"https:\/\/www.fondapi.it\/es\/wp-json\/wp\/v2\/pages\/60972"}],"wp:attachment":[{"href":"https:\/\/www.fondapi.it\/es\/wp-json\/wp\/v2\/media?parent=60766"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}