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The consultant asks whether a 40% reduction under the transitional regime can be applied to early withdrawals of pension contributions with more than 10 years of age. The DGT responds that this is possible as long as the conditions are met and the withdrawal is made within the legal timeframe.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime through the early withdrawal of vested rights corresponding to contributions made with at least 10 years of seniority.
Amounts received through the early withdrawal of contributions with at least ten years of seniority are considered pension plan benefits. Therefore, the 40% reduction provided for in the twelfth transitional provision of the Personal Income Tax Law (LIRPF) may apply if received as a lump sum and within the established timeframe. If the retirement contingency has already occurred, the early withdrawal is understood as the benefit of said contingency to prevent a double application of the reduction.
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