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The consultant asks whether the 40% reduction under the temporary regime can be applied for early access to pension plans in 2025 and 2026. The DGT replies that, having accessed retirement in 2019, the period to apply the temporary regime ended on 31 December 2021.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime when requesting the early disbursement of consolidated rights from both pension plans in the 2025 and 2026 fiscal years.
La reducción del 40% por el régimen transitorio es aplicable a las cantidades percibidas en forma de capital, siempre que se cumplan los requisitos y se perciban en el plazo establecido por la disposición transitoria duodécima de la LIRPF. Para determinar dicho plazo, la contingencia se entiende acaecida en el ejercicio en que se cumple la antigüedad de las aportaciones y se solicita la disposición. No obstante, si el partícipe ya puede percibir la prestación por jubilación, la cantidad percibida se considera prestación de jubilación. Si la jubilación ocurrió en 2019, el plazo para aplicar el régimen transitorio expiró en 2021.
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