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A taxpayer inquired whether the 40% reduction for contributions made prior to 2007 could be applied if they request a withdrawal in December 2023 but receive payment in January 2024. The Directorate General of Taxes (DGT) ruled that the contingency occurs when the requirements for early withdrawal are met, and the deadline for the reduction is determined by that specific financial year.
Cuestión planteada Plazo disponible para aplicar la reducción del 40% prevista en el régimen transitorio. Posibilidad de solicitar el rescate en diciembre de 2023 y percibir el ingreso en enero de 2024, aplicando a tales cantidades el régimen transitorio.
La contingencia de jubilación acaece en el momento de acceder a la jubilación o, si hay cobro anticipado, cuando se cumplen los requisitos para percibirlo (como el despido colectivo). El régimen transitorio solo puede aplicarse a las prestaciones percibidas en el ejercicio en que acaece la contingencia o en los dos siguientes. Si la contingencia ocurrió en 2021 por el cese laboral, el plazo para aplicar la reducción finaliza el 31 de diciembre de 2023.
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