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A taxpayer with a disability inquired whether they could apply the 40% reduction and the exemption for income from pension plans for persons with disabilities after transferring their rights from the general regime. The DGT responds that contributions from the general regime cannot qualify for the special disability regime.
Question posed: Taxation of the redemption of said plan if performed in a mixed manner. Whether both the 50 percent reduction and the exemption provided for amounts redeemed as an annuity, up to a maximum annual amount of 3 times the IPREM, can be applied to the total amount.
Benefits from pension plans are considered income from employment. The 40% reduction for lump-sum payments only applies to contributions made until December 31, 2006, under the terms of the twelfth transitional provision. The exemption for annuity-style benefits for persons with disabilities is only applicable if the contributions were made to plans established specifically under that special regime, and previous contributions from the general regime cannot qualify for it.
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