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The inquirer asks about the deadline for applying the 40% reduction for contributions made prior to 2007 after accessing partial retirement. The DGT responds that the deadline depends on when the contingency occurs and that the reduction can only be applied once for the same contingency.
Cuestión planteada 1. Plazo disponible para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
La reducción del 40% por aportaciones realizadas hasta 2006 es aplicable a las prestaciones percibidas en forma de capital dentro del ejercicio de la contingencia o en los dos siguientes. En caso de jubilación parcial, la contingencia acaece cuando se inicia el cobro de la prestación o al acceder a la jubilación total. Si se realizan varios rescates por la misma contingencia, la reducción solo puede aplicarse a uno de ellos, pudiendo elegir el ejercicio dentro del plazo legal.
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