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The inquirer asks whether they can apply the 75% reduction to a lump-sum pension scheme redemption made in 2023. The DGT rules that if the contingency occurred in 2020, the deadline to apply the transitional reduction regimes expired on 31 December 2022.
Cuestión planteada Posibilidad de aplicar la reducción del 75% prevista en el régimen transitorio a un rescate en forma de capital en 2023.
La aplicación de las reducciones por regímenes transitorios (40% o 75%) depende de que la prestación se perciba en el ejercicio de la contingencia o en los dos siguientes. Si la contingencia se produjo en 2020, el plazo para aplicar dichos beneficios finalizó el 31 de diciembre de 2022. Por tanto, para un cobro en 2023 con contingencia en 2020, no procede la reducción.
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