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A taxpayer inquired whether the 40% reduction could be applied to pension plan redemptions resulting from long-term unemployment and retirement. The Directorate General of Taxes (DGT) ruled that if the retirement contingency is deemed to have occurred upon the termination of the employment relationship, the deadline for applying the transitional reduction has already lapsed.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100 a las cantidades que rescate en el año 2022.Posibilidad de aplicar la reducción de nuevo en un futuro por la contingencia de jubilación. Importe sobre el que recae la retención.
Si se puede percibir anticipadamente la jubilación, la contingencia acaece cuando se cumplen los requisitos para dicho cobro (extinción de relación laboral y desempleo). El plazo para aplicar la reducción del 40% de la DT duodécima se limita a los dos ejercicios siguientes al de la contingencia. Si el plazo ha expirado, las cantidades percibidas no podrán beneficiarse de dicha reducción ni se considerarán para minorar la base de retención.
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