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The inquirer sought to determine whether they could collect pension plan entitlements due to unemployment in 2019 without losing the 40% reduction applicable to contributions made prior to 2007. The Directorate General for Tax Administration (DGT) ruled that, if the payment is made due to early retirement caused by unemployment, the contingency occurs at the time the requirements for such payment are met.
Cuestión planteada Si puede percibir en 2019 los derechos correspondientes a las aportaciones posteriores a 2006, sin perder el derecho a aplicar la reducción del 40 por ciento a la prestación por jubilación que percibiera en forma de capital de cualquiera de los planes de pensiones
Si se cobra anticipadamente la jubilación por desempleo, la contingencia acaece cuando se cumplen los requisitos para el cobro anticipado. 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 del ejercicio en que acaece la contingencia. Si la contingencia ocurrió en 2016, el plazo para aplicar la reducción finalizó el 31 de diciembre de 2018.
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