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The inquirer asks whether the 40% tax reduction can be applied to amounts received due to long-term unemployment from various pension plans with contributions made prior to 2007. The Directorate General for Taxes (DGT) responds that this is possible provided the requirements of the twelfth transitional provision of the Personal Income Tax Law (LIRPF) are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por 100 a las cantidades que perciba como consecuencia de hacer efectivos los derechos consolidados en el supuesto de desempleo de larga duración en varias operaciones.
Las cantidades percibidas por desempleo de larga duración son rendimientos del trabajo. Si se perciben en forma de capital, es aplicable la reducción del 40% según la disposición transitoria duodécima de la LIRPF para aportaciones realizadas hasta el 31 de diciembre de 2006. El supuesto de liquidez se entiende producido cuando se cumplen los requisitos para hacer efectivos los derechos consolidados. Una vez aplicada la reducción en un año, el resto de cantidades en otros años tributarán sin ella.
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