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The taxpayer asks whether they can apply the 40% reduction to a pension plan benefit received upon retirement, having already applied said reduction in 2014 for long-term unemployment. The DGT clarifies that if the requirements for retirement benefits are met, this is the contingency considered for tax purposes, and the reduction can only be applied once per tax period.
Cuestión planteada Si es de aplicación nuevamente la reducción del 40 por ciento a la prestación que perciba en forma de capital de un plan de pensiones de empleo, por la contingencia de jubilación.
Si concurren simultáneamente la contingencia de jubilación y un supuesto excepcional de liquidez, a efectos fiscales se entiende percibida la prestación por jubilación. La reducción del 40% solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo, limitándose a la parte de aportaciones realizadas hasta el 31 de diciembre de 2006. Si ya se aplicó la reducción en un ejercicio por la misma contingencia, no podrá aplicarse posteriormente.
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