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The inquirer seeks to know whether they can withdraw their pension plan due to long-term unemployment and apply the 40% reduction to contributions made prior to 2007. The DGT rules that, if the plan allows it, the payment is treated for tax purposes as a retirement benefit and therefore permits the application of said reduction subject to certain requirements.
Cuestión planteada Posibilidad de percibir sus derechos en el plan de pensiones antes de la jubilación, si permanece en situación de desempleo de larga duración. Aplicación de la reducción de 40 por ciento a las cantidades que perciba, por la parte correspondiente a las aportaciones realizadas con anterioridad a 2007.
Si concurren simultáneamente la contingencia de jubilación y un supuesto de liquidez excepcional, a efectos fiscales se entiende percibida la prestación por jubilación. Si esta se percibe en forma de capital, podrá aplicarse la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan transcurrido más de dos años desde la primera aportación. Esta reducción solo puede aplicarse una vez, en un mismo periodo impositivo, independientemente del número de planes de pensiones que tenga el contribuyente.
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