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A retiree inquired whether they could apply the 40% reduction for receiving a pension plan benefit as a lump sum. The DGT responds that, as the contingency occurred in 2005, the period for applying said transitional regime ended on December 31, 2018.
Question posed: Possibility of applying the 40 percent reduction for the benefit received as a lump sum.
Pension plan benefits are considered income from employment. The 40% reduction for receipt as a lump sum only applies to contributions made until December 31, 2006, provided they are received within the timeframes established by the twelfth transitional provision. For contingencies occurring in 2010 or earlier, the period for applying this transitional regime ended on December 31, 2018.
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