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The inquirer asks when the contingency is considered to have occurred for the purpose of applying the 40% reduction on contributions made prior to 2007 when redeeming a pension plan due to unemployment. The Directorate-General for Taxes (DGT) responds that, if early retirement is being drawn, the contingency occurs when the requirements for such payment are met.
Cuestión planteada A efectos de aplicar la reducción del 40 por ciento prevista en el régimen transitorio a la cantidad percibida en forma de capital, cuándo se considera acaecida la contingencia correspondiente y finalización del plazo para aplicar el régimen transitorio.
Si se percibe anticipadamente la prestación por jubilación, la contingencia acaece en el momento de cumplir los requisitos para dicha percepción, como la extinción de la relación laboral y el paso a situación de desempleo. Para aplicar la reducción del 40% sobre aportaciones anteriores a 2007, la prestación debe percibirse en el ejercicio del acaecimiento o en los dos siguientes. Si la contingencia ocurre por jubilación anticipada, la reducción solo se puede aplicar a las cantidades percibidas en forma de capital en un mismo periodo impositivo.
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