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The inquirer asks whether the 40% reduction for contributions made prior to 2007 can be applied when collecting a pension plan due to long-term unemployment. The Directorate General for Taxes (DGT) responds that if the plan allows for early withdrawal due to retirement, the tax contingency is considered to be retirement rather than unemployment.
Question posed: Possibility of applying the 40 percent reduction in the event of making effective the consolidated rights of one's pension plan under the exceptional circumstance of liquidity due to long-term unemployment in the year 2021.
If the circumstances of long-term unemployment and the possibility of claiming early retirement occur simultaneously, for tax purposes, the benefit is understood to be received due to the retirement contingency. In this case, the contingency occurs when the requirements for early collection are met (termination of the employment relationship and unemployment). If these requirements were met in 2018, the period for applying the 40% reduction on contributions made prior to 2007 ended on December 31, 2020.
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