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The consultant asked whether the 40% reduction for contributions prior to 2007 applies when withdrawing from a pension plan via early rights exercise with 10 years of service. The DGT responds that if an early retirement due to collective dismissal can be claimed, tax-wise the contingency is deemed to occur when the conditions for such early claim are met.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime for the early disposal of consolidated rights corresponding to contributions made at least 10 years ago in the redemption of individual pension plans.
If both the possibility of collecting early retirement and that of exceptional liquidity coexist, for tax purposes, the contingency is understood to be retirement. In the case of early collection due to collective dismissal, the contingency occurs at the moment when the requirements to receive it are met, i.e., upon the termination of the employment relationship and the transition to a state of unemployment. Therefore, the period for applying the 40 percent reduction is counted from that moment of employment termination.
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