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The inquirer asks whether the 40% reduction can be applied to a pension plan withdrawal in 2017 due to long-term unemployment, having already applied said reduction in 2016 for retirement. The DGT responds that, if retirement benefits can be received in advance, they are considered retirement benefits for tax purposes, and the reduction may only be applied once for the same contingency.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento a la cantidad percibida en forma de capital en 2017, por la parte correspondiente a las aportaciones realizadas antes de 2007, teniendo en cuenta que habrá aplicado la reducción del 40 por ciento a la prestación percibida en 2016.
Si concurren los requisitos para cobrar la jubilación y también para el cobro excepcional por desempleo, fiscalmente se entiende que se percibe la prestación por jubilación. La reducción del 40% para aportaciones anteriores a 2007 solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo período impositivo. Por tanto, si ya se aplicó la reducción en un año por esa contingencia, no podrá aplicarse en años posteriores aunque se perciban más capitales.
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