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The consultant asks whether the 40% temporary reduction applies to early withdrawals of contributions with ten years of age. The DGT confirms it does, provided the conditions of the twelfth transitional provision of the LIRPF are met.
Cuestión planteada 1- Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio por la disposición anticipada de los planes de pensiones en el ejercicio 2025 y, posteriormente, por el acaecimiento de la contingencia de jubilación.
La reducción del 40% es aplicable a las cantidades percibidas en forma de capital por disposición anticipada de derechos con al menos diez años de antigüedad. Para determinar el plazo de percepción, la contingencia se entiende acaecida en el ejercicio en que se cumple la antigüedad y se solicita la disposición. Si se aplica la reducción por disposición anticipada, no podrá aplicarse nuevamente por la misma contingencia si posteriormente se percibe la jubilación. Este criterio se extiende también a los planes de previsión asegurados.
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