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The inquirer asks about the deadline for applying the 40% reduction to the redemption of a pension plan with contributions made prior to 2007. The DGT responds that, if retirement occurred in 2022, the deadline to apply said transitional regime expires on December 31, 2024.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime for the redemption of the pension plan in subsequent tax years.
Pension plan benefits are considered earned income. If received as a lump sum, a 40% reduction may be applied to the portion of contributions made until December 31, 2006, provided that two years have elapsed since the first contribution and the payment is received within the legal timeframe. For contingencies occurring from 2007 onwards, the transitional regime may only be applied in the tax year of the contingency or in the two following years. The retirement contingency occurs when retirement is effectively accessed through the Social Security system.
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