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A taxpayer sought to surrender an individual pension plan due to long-term unemployment and an occupational pension plan due to retirement. The Directorate General for Taxes (DGT) clarifies that if retirement requirements are met, the surrender is treated as such for tax purposes, and the 40% reduction may only be applied once for the same contingency.
Cuestión planteada Posibilidad de disponer del plan de pensiones individual y consecuencias fiscales de hacerlo respecto al plan de pensiones sistema empleo.
Si concurren los requisitos para el cobro por jubilación y los de un supuesto excepcional de liquidez, a efectos fiscales se entiende percibida la prestación por jubilación. Las prestaciones de planes de pensiones son rendimientos del trabajo. La reducción del 40% por rescate en forma de capital solo puede aplicarse una vez en el mismo periodo impositivo para la parte de aportaciones realizadas hasta el 31 de diciembre de 2006. Si se aplica la reducción en un año por una contingencia, no podrá aplicarse posteriormente por la misma contingencia.
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