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The consultant asks whether the 40% reduction for old contributions applies both in advance assignment and upon retirement. The DGT confirms that the reduction applies in advance assignment if conditions are met, but cannot be applied again upon retirement.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento prevista en el régimen transitorio por disposición anticipada de derechos consolidados correspondientes a aportaciones con al menos diez años de antigüedad y, posteriormente, por acaecimiento de la contingencia de jubilación.
Las cantidades percibidas por disposición anticipada de derechos consolidados con diez años de antigüedad se consideran rendimientos del trabajo. Si se perciben en forma de capital, es posible aplicar la reducción del 40% de la disposición transitoria duodécima de la LIRPF si se cumplen los requisitos de antigüedad y plazos. No obstante, si se aplica la reducción en la disposición anticipada, no podrá aplicarse nuevamente por la misma contingencia cuando se perciba la prestación por jubilación.
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