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A retired person in 2023 asks whether the 40% reduction can be applied to two partial capital withdrawals in different years. The DGT responds that the reduction can only be applied once per contingency, though the choice of year within the legal period can be made.
Question raised: Possibility of applying the 40 percent reduction provided for in the transitional regime to two partial redemptions of the same pension plan in the 2024 and 2025 fiscal years.
Pension plan benefits are considered earned income and, if received as a lump sum, the 40% reduction may apply to the portion of contributions made until December 31, 2006. However, as these are benefits derived from the same contingency, the reduction may only be applied once. The beneficiary may choose in which fiscal year to apply said reduction, provided it is done within the period established by the twelfth transitional provision of the LIRPF.
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