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A taxpayer asks whether they can apply the 40% reduction for long-term unemployment in a pension plan with contributions prior to 2007. The DGT explains that the fiscal contingency arises when the conditions for claiming are met, and the period for applying the reduction depends on that moment.
Cuestión planteada Primera cuestión. Posibilidad de aplicar la reducción del 40 por ciento prevista en el régimen transitorio por el supuesto excepcional de liquidez de desempleo de larga duración.
Para aplicar la reducción del 40% por aportaciones realizadas hasta 2006, la contingencia debe entenderse producida en el momento de cumplir los requisitos para el cobro excepcional. Si se percibe anticipadamente la jubilación, la contingencia acaece cuando se cumplen los requisitos para dicho anticipo. Si se perciben simultáneamente derechos por liquidez excepcional y jubilación, fiscalmente se considera prestación por jubilación. El plazo para aplicar la reducción depende del ejercicio en que acaezca dicha contingencia.
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