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The taxpayer inquired whether the 40% reduction could be applied to pension plan withdrawals made in 2024 and 2025 for contributions made prior to 2007. The Directorate General for Taxes (DGT) clarified that if retirement occurred in 2023, the deadline to apply this transitional regime is 31 December 2025.
Question raised: Possibility of applying the 40 percent reduction provided for in the transitional regime if the redemption of pension plans is carried out in 2024 and 2025.
Pension plan benefits are considered earned income. If received as a lump sum, a 40% reduction may be applied to the portion corresponding to contributions made until December 31, 2006, provided that two years have elapsed since the first contribution. This benefit is only applicable if the benefit is received within the period established in the twelfth transitional provision of the LIRPF. For retirement contingencies, the period for applying this transitional regime ends two tax years after the contingency occurred.
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