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The applicant asks whether the 40% reduction can be applied to benefits from an insured pension plan with contributions made prior to 2007. The DGT explains that the reduction depends on meeting specific payment terms based on the year the contingency occurred.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime.
Benefits from insured pension plans are considered earned income. If received as a lump sum, the 40% reduction may be applied to the portion corresponding to contributions made until December 31, 2006, provided that two years have elapsed since the first contribution and it is received within the timeframes set by the twelfth transitional provision. For contingencies in 2014, the period for applying this regime ended on December 31, 2022.
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