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A taxpayer inquired whether they could claim their long-term unemployment pension plan while applying the 40% tax reduction. The Directorate General for Taxes (DGT) ruled that if the requirements for early retirement are met, it is classified for tax purposes as a retirement contingency rather than an unemployment one.
Cuestión planteada Posibilidad de hacer efectivos los derechos consolidados del plan de pensiones por la contingencia de desempleo de larga duración y aplicar la reducción del 40 por ciento en el Impuesto sobre la Renta de las Personas Físicas.
Si se puede percibir anticipadamente la jubilación, fiscalmente se entiende que la contingencia acaece cuando se cumplen los requisitos para dicho cobro anticipado. La reducción del 40% es aplicable a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital y dentro de los plazos de la disposición transitoria duodécima. Si se realizan varios rescates en forma de capital por la misma contingencia, la reducción solo puede aplicarse a uno de ellos.
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