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The consultant asks whether the 40% reduction for contributions prior to 2007 can be applied if first withdrawing via exceptional liquidity (contributions over 10 years) and then retiring. The DGT responds that, if both conditions are met, tax-wise the contingency is considered to be retirement.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime for the early disposal of consolidated rights corresponding to contributions at least 10 years old and, subsequently, due to the occurrence of the retirement contingency.
If the right to collection due to exceptional liquidity and the early collection of retirement occur simultaneously, for tax purposes, the contingency is understood to be retirement. In this case, the contingency occurs at the moment the requirements for early collection are met (for example, upon reaching 60 years of age). If the benefit is received as a lump sum, the 40% reduction may be applied to the portion corresponding to contributions made until December 31, 2006, provided that the deadlines of the twelfth transitional provision of the LIRPF are met.
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