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The consultant asks whether the early collection of their pension plan should be classified as a retirement contingency or as long-term unemployment. The DGT responds that, if the requirements for early retirement collection are met, the contingency is considered to be retirement for tax purposes.
Question raised 1. Whether the benefits received prior to retirement would be received due to the retirement contingency or due to the exceptional case of liquidity for long-term unemployment.
If the retirement contingency and the exceptional case of liquidity due to unemployment occur simultaneously, for tax purposes, the benefit is perceived as the contingency. In the case of early retirement collection, the contingency occurs when the requirements to receive it are met, such as the termination of the employment relationship due to an ERE (Employment Regulation Procedure). This determines the period for applying the transitional regime of the twelfth transitional provision of the LIRPF.
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