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A taxpayer inquired whether the 40% reduction could be applied to two separate payments: one for long-term unemployment and another for early retirement. The Directorate General for Taxes (DGT) ruled that if a payment is made due to retirement, it is classified as a retirement benefit for tax purposes, and the reduction can only be applied within a single tax year.
Cuestión planteada Posibilidad de rescatar el 50 por ciento de las aportaciones realizadas antes de 2007 por la situación de desempleo de larga duración, y el otro 50 por ciento, al año siguiente, como anticipo de la prestación correspondiente a jubilación, aplicando en ambos casos la reducción del 40 por ciento.
Si concurren los requisitos para cobrar por una contingencia y por un supuesto excepcional de liquidez, fiscalmente se entiende que se percibe la prestación por la contingencia. La reducción del 40% para aportaciones anteriores a 2007 solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo. Las cantidades percibidas en otros ejercicios tributarán sin dicha reducción.
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