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A taxpayer asks whether they can apply the transitional 40% reduction regime to their pension plan after having undergone partial retirement in 2009 and full retirement in 2014. The Directorate General of Taxes (DGT) responds that, for tax purposes, the retirement contingency is full retirement, unless the partial retirement benefit has already been collected.
Cuestión planteada Aplicación del régimen transitorio previsto en la DT 12ª de la LIRPF.
La reducción del 40% es aplicable a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en los plazos de la disposición transitoria duodécima de la LIRPF. La contingencia de jubilación acaece, por regla general, en el momento de acceder a la jubilación total, a menos que se haya iniciado el cobro de la prestación por jubilación parcial con anterioridad. En este caso, al acceder a la jubilación total en 2014, el plazo para aplicar el régimen transitorio finaliza el 31 de diciembre de 2022.
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