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The consultant asks whether a 40% reduction under the transitional regime can be applied when accessing pension contributions with more than ten years of age. The DGT confirms that this is possible provided the conditions of the twelfth transitional provision of the LIRPF are met.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio en caso de disposición anticipada de derechos consolidados correspondientes a aportaciones realizadas con al menos diez años de antigüedad.
La reducción del 40% es aplicable a las cantidades percibidas en forma de capital por disposición anticipada de derechos consolidados con al menos diez años de antigüedad, siempre que se cumplan los requisitos de la disposición transitoria duodécima de la LIRPF. Para determinar el plazo de percepción, el supuesto de disposición anticipada acaece en el ejercicio en que se cumpla la antigüedad de las aportaciones y se solicite expresamente la disposición. Si concurren simultáneamente una contingencia y la disposición anticipada, a efectos fiscales se entiende percibida la prestación por la contingencia.
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