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A taxpayer sought clarification on when the contingency arises to apply a 40% reduction when redeeming a long-term unemployment pension plan. The Directorate General for Taxes (DGT) ruled that if early retirement benefits can be collected, the tax contingency occurs when the employment relationship is terminated and the individual enters a state of unemployment.
Cuestión planteada Momento en el que se entiende producida la contingencia a los efectos de para aplicar la reducción del 40 por 100.
Si el plan de pensiones permite el cobro anticipado de la jubilación, la contingencia fiscal de jubilación acaece en el momento de cumplir los requisitos para dicho cobro, es decir, cuando se extingue la relación laboral y se pasa a situación legal de desempleo. En caso de que concurran simultáneamente una contingencia y un supuesto excepcional de liquidez, a efectos fiscales se entiende que se percibe la prestación por el acaecimiento de la contingencia. La reducción del 40% se aplica a la parte de la prestación en forma de capital correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, cumpliendo los plazos de la disposición transitoria duodécima.
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