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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.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento prevista en el régimen transitorio por disposición anticipada de derechos consolidados correspondientes a aportaciones con al menos 10 años de antigüedad y, posteriormente, por acaecimiento de la contingencia de jubilación.
Si concurren simultáneamente el cobro por un supuesto excepcional de liquidez y la jubilación anticipada, fiscalmente se entiende que la prestación corresponde a la contingencia de jubilación. La contingencia de jubilación acaece en el momento de acceder a la jubilación en la Seguridad Social o, si se cobra anticipadamente, cuando se cumplen los requisitos para dicha percepción anticipada. En este caso, la reducción del 40% será aplicable a la parte de la prestación en forma de capital correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se cumplan los plazos de la disposición transitoria duodécima de la LIRPF.
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