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The consultant wishes to know whether the 40% reduction can be applied when receiving benefits from pension plans with contributions made prior to 2007. The DGT responds that it is possible if received as a lump sum and within the period established according to the year of the contingency.
Question posed: Possibility of applying the 40 percent reduction.
Benefits from pension plans are considered earned income. The 40% reduction may be applied to the portion of the benefit corresponding to contributions made up to December 31, 2006, provided it is received as a lump sum and the deadline set forth in the twelfth transitional provision is met. For a contingency occurring in 2022, the deadline to apply this reduction expires on December 31, 2024.
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