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The consultant asks whether a 40% reduction under the transitional regime applies when withdrawing benefits from a pension and mutual fund with contributions before 2007, while in active retirement. The DGT confirms it is possible if the benefits are received within legal timeframes and specifies when the retirement contingency occurs for these purposes.
Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio en caso de efectuar el rescate de las prestaciones del plan de pensiones y de la mutualidad de previsión social.
Las prestaciones de planes de pensiones y mutualidades son rendimientos del trabajo. Se puede aplicar la reducción del 40% a la parte de la prestación correspondiente a aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se perciba en forma de capital y dentro de los plazos de la disposición transitoria duodécima. La contingencia de jubilación acaece, por regla general, al acceder a la jubilación inicial, pero si se percibe la prestación en la situación de jubilación activa, la contingencia se entenderá que ocurre cuando se restablezca el percibo íntegro de la pensión de la Seguridad Social.
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