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A taxpayer inquired whether the 40% reduction could be applied to the portion of their pension plan corresponding to contributions made prior to 2007, following a long-term unemployment benefit payment. The Directorate General for Taxes (DGT) ruled that if the unemployment benefit coincides with the eligibility for early retirement, it is treated for tax purposes as a retirement benefit, allowing the reduction to be applied within certain limits.
Cuestión planteada Si es de aplicación nuevamente la reducción de 40 por ciento a la prestación que perciba en forma de capital del plan de pensiones de empleo, por la parte correspondiente a las aportaciones realizadas con anterioridad a 2007.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que hayan pasado más de dos años desde la primera aportación y se perciba dentro de los plazos de la disposición transitoria duodécima. Esta reducción solo puede aplicarse una vez por la misma contingencia y para la parte que se cobre en forma de capital en un mismo periodo impositivo.
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