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A query was raised regarding whether the eleventh transitional provision of Law 35/2006 could be applied when redeeming a pension plan due to unemployment. The Directorate General for Taxes (DGT) clarified that if the redemption is due to early retirement, it is classified as a retirement contingency, allowing for the 40% reduction subject to certain requirements.
Cuestión planteada Posibilidad de aplicar la Disposición transitoria undécima de la Ley 35/2006. En su defecto, reducciones aplicables.
Si se percibe anticipadamente la prestación por jubilación, la contingencia acaece en el momento de cumplir los requisitos para dicho cobro. Esto permite aplicar la reducción del 40% a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital y dentro de los plazos de la disposición transitoria duodécima. La reducción solo se aplica a las cantidades percibidas en forma de capital en un mismo periodo impositivo, independientemente del número de planes de los que sea titular el contribuyente.
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