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A taxpayer inquired about the deadline for applying the 40% reduction on contributions made prior to 2007 in cases of early retirement where benefits are not collected until full retirement. The Directorate General of Taxes (DGT) clarified that while the retirement contingency occurs upon initial retirement, if no benefits are drawn until full retirement, the latter determines the applicable deadline.
Cuestión planteada Plazo para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.
La contingencia de jubilación acaece, por regla general, al acceder a la jubilación inicial. Sin embargo, si no se inicia el cobro de la prestación antes de la jubilación total, la contingencia se entiende producida en el momento del acceso a la jubilación total. En este caso, al ser la jubilación total en 2024, el plazo para aplicar la reducción del 40% por aportaciones anteriores a 2007 finaliza el 31 de diciembre de 2026.
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