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A participant in an occupational pension plan with contributions made prior to 2007 sought clarification on the tax treatment of their benefit redemption following a collective redundancy. The Directorate General for Taxes (DGT) clarifies that if the benefit is collected as early retirement, the contingency is deemed to occur when the requirements for such collection are met.
Cuestión planteada Tratamiento fiscal de las prestaciones que perciba del plan de pensiones correspondientes a aportaciones anteriores a 2007.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se percibe anticipadamente la jubilación por despido colectivo, la contingencia acaece cuando se extingue la relación laboral y se pasa a situación de desempleo. Para aplicar la reducción del 40% sobre aportaciones anteriores a 2007, la prestación debe percibirse en el plazo establecido por la disposición transitoria duodécima de la LIRPF según el año de acaecimiento de la contingencia.
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