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The inquirer asks about the timeframe for applying the 40% reduction to pension plans following unemployment and planned retirement. The DGT clarifies that if retirement benefits are collected early, the contingency occurs at that moment, and the timeframes set out in the twelfth transitional provision must be met.
Cuestión planteada 1. Plazo para aplicar la reducción del 40 por ciento prevista en el régimen transitorio.
Las prestaciones de planes de pensiones son rendimientos del trabajo. Si se percibe la prestación en forma de capital, se puede aplicar la reducción del 40% a la parte de aportaciones realizadas hasta el 31 de diciembre de 2006, siempre que se cumplan los plazos de la disposición transitoria duodécima. Si se cobra anticipadamente la jubilación, la contingencia se considera acaecida en el momento de cumplir los requisitos para dicho cobro anticipado.
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