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The consultant asks whether the 40% reduction under the transitional regime can be applied in multiple partial withdrawals from the same pension plan across different years. The DGT responds that the reduction can only be applied to one payment from the same contingency.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime to the redemption of pension plans of which the holder is the owner for the same contingency, and the possibility of applying the 40 percent reduction provided for in the transitional regime to several partial redemptions of the same pension plan in different fiscal years.
The 40 percent reduction applies to the portion of the lump-sum benefit corresponding to contributions made until December 31, 2006. If several benefits are received for the same contingency from the same plan, the reduction may only be applied to one of them. The interested party may choose in which fiscal year to apply said reduction, provided it is done within the period established in the twelfth transitional provision of the LIRPF.
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