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The consultant asks whether a 40% reduction can be applied to their pension plan if the withdrawal occurs from 2026 and what amounts must be declared. The DGT responds that the reduction depends on when the contingency occurs and that full earnings must be used for declaration purposes.
Cuestión planteada Primera cuestión. Posibilidad de aplicar la reducción del 40 por ciento prevista en el régimen transitorio si efectúa el primer rescate de su plan de pensiones a partir del 1 de enero de 2026.
La reducción del 40% es aplicable a la parte de la prestación 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. La contingencia de jubilación acaece, por lo general, al acceder a la jubilación en la Seguridad Social, pero si se cobra anticipadamente, la contingencia acaece cuando se cumplen los requisitos para dicho cobro. Para determinar la obligación de declarar, deben considerarse los rendimientos íntegros del trabajo antes de aplicar cualquier reducción o exención.
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