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A taxpayer inquired whether the 40% reduction could be applied when redeeming a pension plan due to long-term unemployment. The Directorate General of Taxes (DGT) ruled that if the plan allows for early withdrawal due to retirement, it is treated as a retirement contingency for tax purposes, allowing the reduction conditions to apply.
Question posed: Possibility of applying the 40 percent reduction.
If the contingency of retirement and the circumstance of unemployment liquidity occur simultaneously, the benefit is understood for tax purposes to be due to retirement. To apply the 40% reduction on contributions made prior to 2007, the contingency must occur within the period established by the twelfth transitional provision. In the case of early retirement, the contingency occurs when the requirements for early collection are met, such as the termination of the employment relationship due to an ERE (Collective Redundancy Procedure).
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