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The inquirer asks whether they can receive part of their pension plan due to long-term unemployment without a reduction, and the remainder due to retirement with the 40% reduction. The DGT rules that if the requirements for early withdrawal due to retirement are met, the contingency is considered to be retirement for tax purposes.
Cuestión planteada Posibilidad de percibir en forma de capital una parte de los derechos consolidados en el supuesto de desempleo de larga duración sin aplicación de reducción del 40 por ciento y percibir nuevamente en forma de capital, por contingencia de jubilación, el resto de los derechos consolidados con aplicación de la reducción del 40 por ciento.
Si concurren simultáneamente la contingencia de jubilación y un supuesto excepcional de liquidez, fiscalmente se entiende que la prestación se percibe por la contingencia de jubilación. La reducción del 40% solo puede aplicarse a las cantidades percibidas en forma de capital en un mismo periodo impositivo, por la parte de aportaciones hasta 2006. El plazo para aplicar este régimen transitorio depende de cuándo acaezca la contingencia, que en el cobro anticipado es cuando se extingue la relación laboral.
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