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A consultant enquires about the tax treatment of pension plan benefits involving contributions made prior to 2007 following a collective redundancy. The DGT clarifies that, if the benefit is claimed under early retirement, the contingency occurs when the requirements for such a claim are met.
Question posed: Tax treatment of the amount of benefits corresponding to contributions made prior to 2007 received from the pension plan.
Pension plan benefits are considered earned income. If retirement benefits are received prematurely following a collective redundancy, the contingency occurs at the moment the requirements for early collection are met. To apply the 40% reduction to the portion of contributions made prior to 2007, the benefit must be received within the period established in the twelfth transitional provision of the Personal Income Tax Law (LIRPF).
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