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A taxpayer with an insured pension plan funded by premiums paid before 2007 asks whether the 40% reduction applies if part of the benefit is received as unemployment benefits and the remainder upon retirement. The Directorate General of Taxes (DGT) rules that the contingency occurs when the requirements for early withdrawal are met, and the deadline for applying the reduction depends on that date.
Question raised: Possibility of applying the 40 percent reduction provided for in the transitional regime.
Benefits from insured pension plans are considered income from employment. The 40% reduction applies to the portion of the benefit corresponding to premiums paid up to December 31, 2006, provided that it is received as a lump sum and within the period specified in the twelfth transitional provision. If the retirement benefit is collected early (for example, due to unemployment), the contingency occurs at that moment, marking the start of the period for applying the transitional regime. The reduction may only be applied once, at the taxpayer's discretion, within the same tax period.
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