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The inquirer asks whether the transitional regime reduction can be applied to a pension plan benefit received in a mixed form (lump sum and annuity). The Directorate General for Taxes (DGT) rules that the 40% reduction applies to the lump sum portion corresponding to contributions made up to 2006.
This ruling clarifies the application of tax reductions for pension plan beneficiaries receiving mixed payments, ensuring the 40% reduction is correctly applied to the lump sum portion derived from pre-2006 contributions.
The tax team reviews your specific situation.
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