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The consultant asks whether the 40% temporary reduction applies to early withdrawals of contributions with ten years of age. The DGT confirms it does, provided the conditions of the twelfth transitional provision of the LIRPF are met.
Question raised 1- Possibility of applying the 40 percent reduction provided for in the transitional regime through the early surrender of pension plans in the 2025 fiscal year and, subsequently, through the occurrence of the retirement contingency.
The 40% reduction is applicable to amounts received as capital through the early surrender of rights with at least ten years of seniority. To determine the applicable period, the contingency is understood to have occurred in the fiscal year in which the seniority is met and the surrender is requested. If the reduction is applied through this method, it may not be applied again for the same contingency if retirement is subsequently received. This criterion also extends to insured pension plans.
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