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An individual who retired in 2023 inquired whether they could apply the 40% reduction when redeeming as a lump sum two insured pension plans contracted in 2012 and 2019. The DGT responds that this is not possible because the contributions were made after December 31, 2006.
Question raised: Possibility of applying the 40 percent reduction provided for in the transitional regime.
Benefits from insured pension plans are considered earned income. The 40% reduction under the transitional regime applies only to the portion of the benefit corresponding to contributions made until December 31, 2006. As the plans were contracted in 2012 and 2019, all contributions were made after said date and the reduction is not applicable.
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