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The inquiry asks whether the 40% reduction for pension plan benefits can be applied across different tax years. The DGT rules that the reduction may be applied to lump-sum benefits received for each individual pension plan, provided the requirements and deadlines set out in the twelfth transitional provision of the Personal Income Tax Law (LIRPF) are met.
Question posed: Possibility of applying the 40 percent reduction for the benefit to each pension plan in different years.
Pension plan benefits are considered earned income. If received as a lump sum, the 40% reduction may be applied to the portion corresponding to contributions made until December 31, 2006, provided the two-year period from the first contribution is met. In the case of multiple pension plans, the reduction may be applied to the lump-sum benefits of each plan within the period established by the twelfth transitional provision, and not necessarily within a single tax year.
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