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The inquirer asks whether the 40% reduction can be applied to each redemption of pension plans involving contributions made prior to 2007. The Directorate General for Tax (DGT) responds that the reduction may be applied to the portion of the benefit corresponding to contributions made up to 2006 for each individual plan, provided that all legal deadlines and requirements are met.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime to each of the pension plan redemptions carried out.
Pension plan benefits are considered earned income. If received as a lump sum, a 40% reduction may be applied to the portion of the benefit corresponding to contributions made until December 31, 2006. This reduction may be applied to the lump-sum benefit of each pension plan individually, provided they are received within the period established in the twelfth transitional provision of the LIRPF. The period for applying this regime depends on the fiscal year in which the contingency occurs, understanding that retirement occurs upon accessing retirement under the Social Security regime.
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