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The consultant asks whether a 40% reduction under the transitional regime can be applied when accessing early contributions to pension plans with more than ten years of age. The DGT responds that this is possible provided the requirements of the twelfth transitional provision of the LIRPF are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio por la disposición anticipada de los derechos consolidados de los planes de pensiones en los ejercicios 2025, 2026 y 2027.
La reducción del 40% es aplicable a las cantidades percibidas en forma de capital por disposición anticipada de derechos consolidados, siempre que correspondan a aportaciones realizadas hasta el 31 de diciembre de 2006. Para determinar el plazo de percepción, el supuesto de disposición anticipada acaece en el ejercicio en que se cumpla la antigüedad de diez años y se solicite expresamente la disposición. Si se aplica la reducción por este concepto, no podrá aplicarse nuevamente por la misma contingencia.
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