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A taxpayer inquired whether they could apply the 40% reduction to pension plan amounts withdrawn in 2021 due to long-term unemployment. The DGT ruled that if the withdrawal is due to early retirement, the contingency occurs when the requirements for such payment are met, meaning the deadline to apply the reduction would have already expired.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100 a las cantidades que rescate en el año 2021.
Si concurren simultáneamente la jubilación anticipada y el desempleo de larga duración, a efectos fiscales se entiende que la contingencia es la jubilación. La contingencia de jubilación anticipada acaece cuando se cumplen los requisitos para percibirla, como la extinción de la relación laboral. Si estos requisitos se cumplieron en 2018, el plazo para aplicar la reducción del 40% sobre aportaciones anteriores a 2007 finalizó el 31 de diciembre de 2020.
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