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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.
Las cantidades percibidas por desempleo de larga duración son rendimientos del trabajo y pueden aplicar la reducción del 40% si se perciben en forma de capital y cumplen los plazos de la disposición transitoria duodécima. El supuesto excepcional de liquidez se considera producido en el momento de cumplir los requisitos para hacer efectivos los derechos consolidados. Si se percibe simultáneamente una prestación por jubilación y una por liquidez excepcional, fiscalmente se entiende que se percibe la prestación por jubilación. En caso de jubilación anticipada, la contingencia acaece cuando se cumplen los requisitos para el cobro anticipado.
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