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A taxpayer has enquired about applying the 40% reduction when withdrawing pension and insured foresight plans due to long-term unemployment. The Directorate General of Taxes (DGT) clarifies that this reduction can be applied to contributions made before 2007, provided the funds are received as a lump sum and grouped within the same tax period.
Cuestión planteada - Aplicación de la reducción del 40 por ciento en el supuesto de desempleo de larga duración.
Las prestaciones de planes de pensiones y de previsión asegurado se consideran rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% sobre la parte de aportaciones realizadas hasta el 31 de diciembre de 2006, según la disposición transitoria duodécima de la Ley 35/2006. Esta reducción solo puede aplicarse una vez por año natural, integrando todas las prestaciones percibidas en ese mismo ejercicio. La aplicación de la reducción es independiente de si se percibe un subsidio de desempleo.
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