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V0592-18 2 March 2018 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · régimen transitorio

The 50% reduction for lump-sum benefits depends on the date the contingency occurs

A person with a disability has enquired about the deadline for applying the transitional regime reduction to their pension plan. The DGT clarifies that the period for receiving the benefit with the reduction depends on the financial year in which the contingency occurs.

The question raised

Question posed: If the benefit is received as a lump sum, when does the period for applying the reduction provided in the transitional regime expire.

The DGT's ruling

For pension plan benefits received as a lump sum by persons with disabilities, a 50% reduction may be applied to the portion corresponding to contributions made until December 31, 2006. This reduction requires that more than two years have elapsed since the first contribution and that the benefit is received within the timeframes set forth in the twelfth transitional provision. The receipt period is determined according to the fiscal year in which the contingency occurred, understanding the latter as the date on which the age fixed in the plan to receive the benefit is reached.

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