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A taxpayer inquired whether the 40% reduction could be applied when withdrawing an occupational pension plan due to long-term unemployment. The Directorate General of Taxes (DGT) ruled that this is possible, provided the requirements of pension plan regulations are met and the time limits specified in the twelfth transitional provision of the Personal Income Tax Law (LIRPF) are observed.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento.
Las cantidades percibidas por desempleo de larga duración se consideran rendimientos del trabajo. Si se perciben en forma de capital, es aplicable la reducción del 40% según la disposición transitoria duodécima de la LIRPF para aportaciones anteriores a 2007. El supuesto de liquidez se entiende producido en el momento en que se cumplen los requisitos de la normativa de planes de pensiones para hacer efectivos los derechos.
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