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The consultant asks whether the 40% reduction under the temporary regime applies to pre-arranging rights from a pension plan with more than 10 years of age. The DGT confirms that, as this is a different scenario from the COVID-19 health crisis, the reduction applies if the conditions of the twelfth temporary provision of the LIRPF are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio en el caso de disposición anticipada de derechos consolidados correspondientes a aportaciones realizadas con al menos 10 años de antigüedad.
Las cantidades percibidas por disposición anticipada de derechos consolidados por aportaciones con al menos diez años de antigüedad se consideran rendimientos del trabajo. Si se perciben en forma de capital, es posible aplicar la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Para ello, debe haber transcurrido más de dos años desde la primera aportación y percibirse dentro del plazo de la disposición transitoria duodécima de la LIRPF. Este supuesto se considera distinto de la disposición por contingencias de desempleo o crisis sanitaria.
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