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The consultant asks about pension plan withdrawals with pre-2007 contributions and unreduced excess contributions. Tax authorities state that a 40% reduction is possible if payment timelines are met, and excess contributions can be reduced over the next five years.
Question posed: Possibility of receiving the benefit derived from the pension plan and applying the unreduced excesses from contributions and contributions to social security systems.
Pension plan benefits are considered earned income. The 40% reduction may be applied to the portion of the benefit corresponding to contributions made until December 31, 2006, provided that it is received within the period established by the twelfth transitional provision and two years have elapsed since the first contribution. Contributions not reduced due to insufficient tax base or percentage limits may be reduced in the following five tax years, applying those from previous years first. It is not possible to transfer contributions in cases other than those provided for by law.
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