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The inquirer asks whether the 40% reduction for contributions made prior to 2007 can be applied when withdrawing a pension plan due to retirement or unemployment, and if they may continue making contributions. The DGT rules that if both conditions are met, it is treated for tax purposes as a retirement benefit, allowing for the reduction provided the requirements are satisfied.
Cuestión planteada Si puede optar por percibir sus derechos en un plan de pensiones del que es partícipe, tanto por el supuesto de desempleo de larga duración como por la contingencia de jubilación, y mantener el derecho de aplicar la reducción del 40 por ciento a las cantidades que perciba, por la parte correspondiente a las aportaciones realizadas con anterioridad a 2007. Si puede seguir realizando aportaciones al plan de pensiones en los próximos ejercicios con derecho a la reducción prevista en el artículo 51 de la Ley del Impuesto sobre la Renta de las Personas Físicas, mientras no realice el rescate del plan.
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