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The inquirer asks whether the 40% reduction under the transitional regime can be applied when redeeming a pension plan following a collective redundancy. The Directorate General for Taxes (DGT) responds that if the redemption is due to early retirement, the contingency occurs upon the termination of the employment relationship, and the reduction may be applied provided the statutory receipt period is observed.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime.
Pension plan benefits are considered income from employment. If the benefit is received due to early retirement, the contingency occurs when the requirements for early collection are met (termination of the employment relationship and legal unemployment). The 40% reduction is applicable to the portion of contributions made until December 31, 2006, provided that it is received as a lump sum and within the timeframes set forth in the twelfth transitional provision. This reduction may only be applied once within the same tax period.
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