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A taxpayer wishes to withdraw part of their long-term unemployment pension plans and the remainder via retirement in different tax years. The Tax Agency has ruled that if the withdrawal is made due to retirement, that contingency is the one applied for tax purposes, and the 40% reduction can only be applied to lump-sum payments made within the same tax period.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento a las cantidades que perciba en forma de capital en los dos ejercicios, por la parte correspondiente a las aportaciones realizadas antes de 2007.
Si concurren simultáneamente la jubilación y el desempleo de larga duración, fiscalmente se entiende que la prestación se percibe por la contingencia de jubilación. La reducción del 40% para aportaciones realizadas hasta 2006 solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo, a elección del contribuyente. Las cantidades percibidas en otros ejercicios tributarán íntegramente sin dicha reducción.
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