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The consultant asks whether a 40% reduction applies to a pension plan with contributions before 2007. The DGT confirms it is possible if the benefit is received as a capital sum and within the periods set out in the twelfth transitional provision.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime.
Benefits from insured pension plans 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. To qualify, more than two years must have elapsed since the first contribution, and the payment must be received within the period established by the twelfth transitional provision according to the year of the contingency. In this case, as the contingency occurs in 2025, the period expires on December 31, 2027.
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