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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.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento prevista en el régimen transitorio por disposición anticipada de derechos consolidados correspondientes a aportaciones realizadas con al menos 10 años antigüedad en el rescate de los planes de pensiones individuales.
Si concurren tanto la posibilidad de cobrar la jubilación anticipada como la de la liquidez excepcional, fiscalmente se entiende que la contingencia es la de jubilación. En el caso de cobro anticipado por despido colectivo, la contingencia acaece en el momento en que se cumplen los requisitos para percibirla, es decir, al extinguirse la relación laboral y pasar a situación de desempleo. Por tanto, el plazo para aplicar la reducción del 40% se cuenta desde ese momento de extinción laboral.
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