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A long-term unemployed taxpayer has enquired whether the 40% reduction can be applied when withdrawing contributions made before 2007. The Directorate General of Taxes (DGT) indicates that if the withdrawal is made as a lump sum, this reduction may be applied within the limits of the transitional regime.
Cuestión planteada Si puede rescatar las aportaciones realizadas antes de 2007, aplicando la reducción del 40 por ciento.
Las cantidades percibidas por desempleo de larga duración se consideran rendimientos del trabajo. Si se perciben en forma de capital, se puede aplicar la reducción del 40% sobre la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006. Esta reducción solo puede aplicarse una vez, en un mismo período impositivo, independientemente del número de planes de pensiones que tenga el contribuyente.
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