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The inquirer asks whether the 40% reduction can be applied when redeeming a pension plan due to long-term unemployment or early retirement. The DGT clarifies that if early retirement benefits are collected, the contingency occurs at the moment the requirements for such payment are met.
Cuestión planteada Si durante los años 2018 y 2019 tiene derecho a aplicar la reducción del 40 por ciento a la cantidad que percibiera, por la parte correspondiente a las aportaciones realizadas antes de 2007. Alternativamente, si puede aplicar la reducción si rescata el plan en el ejercicio en que acceda a la jubilación anticipada, cuando cumpla los 62 años de edad.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se percibe la jubilación anticipada, la contingencia acaece cuando se cumplen los requisitos para percibirla (extinción de relación laboral y situación de desempleo). La reducción del 40% es aplicable a la parte de aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital, haya transcurrido más de dos años desde la primera aportación y se haga dentro de los plazos de la disposición transitoria duodécima.
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