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A taxpayer inquired whether they could apply the 40% reduction in 2016 due to long-term unemployment and then apply it again in 2019 upon retirement. The Directorate General for Taxes (DGT) ruled that if the requirements for retirement benefits are met, the payment is treated as such for tax purposes, and the reduction may only be applied once.
Cuestión planteada Posibilidad de aplicar nuevamente la reducción del 40 por ciento en caso de hacer efectivos el resto de derechos económicos del plan de pensiones correspondientes a las aportaciones efectuadas con anterioridad a 2007.
Si concurren una contingencia de jubilación y un supuesto excepcional de liquidez, la prestación se considera fiscalmente por la contingencia. La reducción del 40% para aportaciones anteriores a 2007 solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo período impositivo. Por tanto, si ya se aplicó la reducción en un año, no podrá aplicarse a otras cantidades percibidas en años posteriores por la misma contingencia.
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