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A taxpayer asks whether they can apply the 40% reduction for contributions made prior to 2007 when collecting their pension plan due to unemployment. The DGT responds that, if the collection is due to early retirement, the contingency occurs when the requirements for said collection are met and the time limit of the transitional provision must be respected.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime.
Pension plan benefits are considered income from employment. If retirement is collected early, the contingency occurs when the requirements for said collection are met (termination of the employment relationship and unemployment). The 40% reduction is only applicable to the portion of contributions made up to 2006 if received as a lump sum within the time limits of the twelfth transitional provision. If the contingency occurred in 2015, the period for applying the reduction ended on December 31, 2017.
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