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The inquirer asks about the timeframe for applying the 40% reduction to contributions made prior to 2007. The DGT clarifies that if benefits from different plans are received, the reduction may be applied to lump-sum payments within the legal period, without being limited to a single fiscal year.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
The 40% reduction under the transitional regime applies to the portion of the benefit corresponding to contributions made up to December 31, 2006. If benefits from several pension plans are received, the reduction may be applied to all amounts received as a lump sum in the fiscal year the contingency occurs and in the two following years, without being limited to a single fiscal year. The final deadline for receiving these benefits depends on the fiscal year in which the contingency occurs.
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