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V1810-18 20 June 2018 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

Applicability of the 40% reduction on pension plan withdrawals due to long-term unemployment

The taxpayer enquires whether the 40% reduction can be applied to pension plan benefits received due to long-term unemployment, taking into account contributions made prior to 2007. The Directorate General for Taxes (DGT) rules that these amounts constitute employment income and that the reduction is applicable provided the timeframes specified in the twelfth transitional provision are met.

The question raised

Cuestión planteada Posibilidad de hacer efectivos los derechos en los planes en el supuesto de desempleo de larga duración. Si es de aplicación la reducción del 40 por ciento a las cantidades percibidas en forma de capital de dichos planes, por la parte correspondiente a las aportaciones realizadas con anterioridad a 2007.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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