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A taxpayer inquired whether the 40% reduction could be applied to contributions made prior to 2007 in an occupational pension plan, following a previous withdrawal from an individual plan due to unemployment. The Directorate General for Taxes (DGT) ruled that if the unemployment withdrawal is treated as early retirement for tax purposes, the reduction may only be applied once for the same contingency.
Cuestión planteada Si es de aplicación nuevamente la reducción de 40 por ciento a la prestación que perciba en forma de capital del plan de pensiones de empleo, por la parte correspondiente a las aportaciones realizadas con anterioridad a 2007.
Si concurren la jubilación y el desempleo de larga duración, fiscalmente se entiende que la prestación se percibe por la contingencia de jubilación. La reducción del 40% para aportaciones realizadas hasta el 31 de diciembre de 2006 solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo. Si ya se aplicó dicha reducción en un ejercicio anterior por la misma contingencia, no podrá aplicarse posteriormente por la misma.
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