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The consultant asks whether a 40% reduction under the transitional regime can be applied to pre-arranged contributions with more than 10 years' age. The DGT responds that this is considered financially as a pension contingency payment and must comply with the deadlines set out in the twelfth transitional provision of the LIRPF.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio por disposición anticipada de derechos consolidados correspondientes a aportaciones realizadas con al menos diez años de antigüedad dentro de cinco años.
Las cantidades percibidas por disposición anticipada de aportaciones con diez años de antigüedad tributan como prestaciones de planes de pensiones. Si el partícipe ya ha accedido a la jubilación, la cantidad percibida se entiende como prestación por dicha contingencia. Por tanto, podrá aplicarse la reducción del 40% a la parte correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital y dentro del plazo de la disposición transitoria duodécima de la LIRPF.
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