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A consultant sought clarification on whether receiving early retirement benefits would prevent them from applying the 40% reduction to other pension plans. The Directorate-General for Taxes (DGT) ruled that early retirement is considered a retirement contingency and that the right to the reduction remains applicable to other plans, provided the terms of the transitional provision are met.
Cuestión planteada Posibilidad de rescatar los planes de pensiones sin derecho a reducción por desempleo de larga duración y consecuencias de cara a la aplicación de la reducción del 40 por ciento en los planes de pensiones con derecho a la misma.
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