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The inquirer asks whether the 40% reduction can be applied to pension plan contributions made prior to 2007 upon retirement. The Directorate-General for Taxes (DGT) explains that this depends on when the retirement contingency is deemed to have occurred in order to comply with statutory deadlines.
Cuestión planteada Posibilidad de percibir la prestación de jubilación de los planes de pensiones y aplicar la reducción del 40 por ciento a la parte de prestación correspondiente a las aportaciones anteriores a 2007.
La reducción del 40% por aportaciones anteriores a 2007 solo es aplicable si la prestación se percibe dentro de los plazos establecidos por la disposición transitoria duodécima de la Ley 35/2006. La contingencia de jubilación acaece, por regla general, al acceder a la jubilación total, pero si se inicia el cobro de la prestación por jubilación parcial, la contingencia se entiende producida en ese momento. El plazo para aplicar el régimen transitorio depende del ejercicio en que acaezca dicha contingencia.
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