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The consultant asks whether a 40% reduction can be applied when accessing pension contributions early, with more than ten years of age. The DGT confirms this is possible provided the conditions of the twelfth transitional provision of the LIRPF are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento prevista en el régimen transitorio.
La reducción del 40% es aplicable a las cantidades percibidas en forma de capital por disposición anticipada de derechos consolidados, siempre que correspondan a aportaciones realizadas hasta el 31 de diciembre de 2006. El supuesto de disposición anticipada se considera acaecido en el ejercicio en que se cumpla la antigüedad de diez años y se solicite expresamente la disposición. La reducción podrá aplicarse en el ejercicio de la solicitud o en los dos siguientes, según los plazos de la disposición transitoria duodécima. Si se aplica la reducción por este concepto, no podrá aplicarse nuevamente por la misma contingencia.
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