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The taxpayer asks whether the transitional regime reductions can be applied to benefits from an insured pension plan and a collective insurance policy in different tax years. The DGT rules that the 40% reduction for insured pension plans can only be applied to amounts received within the same tax period.
Question posed: Possibility of applying the reductions provided for in the transitional regime to the benefits received from both instruments in different fiscal years.
The 40% reduction for benefits received as a lump sum from insured pension plans can only be granted to amounts received within the same tax period, for the portion of contributions made until December 31, 2006. The remaining amounts received in other years shall be taxed without said reduction. Notwithstanding, the application of the transitional regime for collective insurance may be carried out independently of that of insured pension plans, allowing both reductions to be applied in different tax periods if their requirements are met.
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