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The consultant asks whether a 40% reduction can be applied when withdrawing from their pension plan in 2026 due to long-term unemployment. The DGT explains that if both liquidity and early retirement conditions apply, tax-wise it is considered an early retirement benefit.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime due to the exceptional case of long-term unemployment liquidity if the redemption is carried out in 2026.
If the early retirement benefit is received, the contingency occurs when the requirements for said payment are met (such as dismissal or reaching 60 years of age). If no payment is received prior to ordinary retirement, the contingency occurs upon accessing Social Security retirement. The application of the 40% reduction requires that the benefit be received within the timeframes set forth in the twelfth transitional provision of the LIRPF according to the year in which the contingency occurs.
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