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A retiree inquired whether the 40% reduction could be applied when withdrawing a pension plan as a lump sum, involving contributions made prior to 2007. The Directorate General for Taxes (DGT) explained that this is possible subject to specific timeframes and withdrawal methods, while clarifying that the 30% reduction under Article 18 cannot be applied.
Question raised 1. Possibility of applying the 40 percent reduction provided for in the transitional regime.
Pension plan benefits are considered earned income. The 40% reduction may be applied to the portion of the benefit corresponding to contributions made until December 31, 2006, provided that it is received as a lump sum, more than two years have elapsed since the first contribution, and it is made within the period established in the twelfth transitional provision. This reduction is not applicable if the benefit is received as an annuity, but it is applicable if combined with a lump sum payment. It is not possible to apply the reductions from Article 18 of the LIRPF to these benefits.
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