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The consultant asks whether transferring part of a pension plan to new plans to withdraw as capital in different years allows the 40% temporary regime reduction in each year. The DGT confirms the reduction can apply to withdrawals from various plans in different years, but warns that transferring solely to achieve tax savings could be seen as simulation or a conflict with the rule.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime if part of the vested rights of the pension plan are transferred to new plans and each pension plan is redeemed as a lump sum in different tax years.
The 40% reduction under the transitional regime may be applied to benefits received as a lump sum from various pension plans, even if they are received in different tax years within the legal period. However, if the transfer of vested rights is carried out with the sole fiscal purpose of applying the reduction across several tax years, the Administration could apply the doctrines of simulation or conflict in the application of the tax rule.
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