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V0122-18 23 January 2018 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

Potential application of the 40% reduction to pension plan benefits received as a lump sum

The inquirer asks whether the 40% reduction can be applied to a 2017 pension plan lump sum payment resulting from contributions made up to 2006. The DGT states this is possible provided the requirements of the twelfth transitional provision and the receipt deadline are met.

The question raised

Possibility of applying the 40 percent reduction to the capital received from the pension plan in 2017.

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