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The consultant previously used a 40% reduction on their pension plan due to long-term unemployment. They ask whether they can reapply the reduction when receiving the remaining pension rights.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento al resto de derechos que perciba del plan de pensiones en un ejercicio futuro, por la contingencia de jubilación.
La jubilación es una contingencia distinta a los supuestos excepcionales de disposición de derechos consolidados. Por tanto, si se percibe la prestación por jubilación en forma de capital, resulta aplicable nuevamente la reducción del 40% bajo las condiciones de la disposición transitoria duodécima de la Ley 35/2006. Una vez aplicada la reducción en un año, el resto de cantidades percibidas en otros años por la misma contingencia tributarán sin reducción.
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