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V0790-19 15 April 2019 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · régimen transitorio

40% pension plan reduction cannot be applied if benefits are received in 2019 (for contingencies from 2010 or earlier)

A retiree who has been retired since 2005 asks whether they can apply the 40% reduction when collecting their pension plan in 2019. The DGT rules that they cannot, as the deadline to use the transitional regime for contingencies occurring in 2010 or earlier expired on 31 December 2018.

The question raised

Si percibe la prestación del plan de pensiones en 2019, posibilidad de aplicar la reducción del 40 por 100 prevista en el régimen transitorio.

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