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A taxpayer inquired whether they could apply the 40% tax reduction to contributions made prior to 2007 when drawing their pension plan. The Directorate General of Taxes (DGT) ruled that, as the early retirement due to dismissal occurred in 2018, the contingency was triggered that year, and the deadline to apply the reduction expired on 31 December 2020.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se cobra la jubilación anticipada, la contingencia acaece cuando se cumplen los requisitos para ese cobro (extinción de relación laboral y desempleo). Para aplicar la reducción del 40% sobre aportaciones anteriores a 2007, la prestación debe percibirse dentro del plazo establecido en la disposición transitoria duodécima de la LIRPF. En este caso, al ocurrir la contingencia en 2018, el plazo finalizó el 31 de diciembre de 2020.
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