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The inquirer asks about the deadline for applying the 40% reduction to contributions made prior to 2007 after retiring in 2021. The DGT responds that the deadline for applying this transitional regime depends on the year in which the contingency occurs.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
Pension plan benefits are considered earned income. If received as a lump sum, a 40% reduction may be applied to the portion of contributions made until December 31, 2006, provided that two years have elapsed since the first contribution and the benefit is received within the period established by the twelfth transitional provision. For contingencies occurring in 2021, the period for applying this regime ended on December 31, 2023.
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