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A taxpayer queried the tax treatment of pension plan benefits involving contributions made prior to 2007 following a collective redundancy. The Directorate General for Taxes (DGT) ruled that if retirement benefits are collected early, the contingency occurs when the requirements for such early collection are met.
Cuestión planteada Tratamiento fiscal de las prestaciones percibidas del plan de pensiones correspondientes a aportaciones anteriores a 2007.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se percibe anticipadamente la jubilación por despido colectivo, la contingencia acaece cuando se extingue la relación laboral y se pasa a situación de desempleo. Para aplicar la reducción del 40% sobre aportaciones anteriores a 2007, la prestación debe percibirse en el plazo establecido en la disposición transitoria duodécima de la LIRPF.
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