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A retiree inquired whether the 40% reduction for contributions made prior to 2007 could be applied when redeeming two pension plans in different years. The Directorate General for Taxes (DGT) ruled that the reduction can be applied to the lump-sum benefit of each plan independently, provided the statutory time limits based on the year of the contingency are respected.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime for the redemption of two pension plans in two different fiscal years.
Pension plan benefits 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. In the case of multiple plans, the reduction may be applied to the benefit of each plan within the period provided for in the twelfth transitional provision, without being limited to a single fiscal year. The period for applying this regime depends on the fiscal year in which the contingency occurs, with retirement being understood as the moment of accessing retirement benefits from the Social Security.
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