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An unemployed taxpayer wishes to make partial withdrawals from their pension plan to apply the 40% reduction. The DGT clarifies that, if the payment is due to early retirement, the contingency occurs when the employment relationship ends and the individual enters unemployment.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento.
Si se percibe la prestación por jubilación anticipada, la contingencia acaece cuando se cumplen los requisitos para el cobro anticipado (extinción de relación laboral y desempleo). La reducción del 40% solo es aplicable a la parte de aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital y dentro del plazo de la disposición transitoria duodécima. 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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