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The consultant asks about the deadline to apply the 40% reduction on pension benefits from employment plans with contributions prior to 2007. The DGT responds that, as retirement is in 2027, the deadline for the transitional regime ends on 31 December 2029.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
Pension plan benefits are considered earned income. For the portion of contributions made until December 31, 2006, the 40% reduction may be applied if the benefit is received as a lump sum and within the period established by the twelfth transitional provision. If the retirement contingency occurs in 2027, the period to receive benefits entitled to said reduction expires on December 31, 2029.
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