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A participant with contributions made prior to 2007 sought clarification on the tax treatment of their pension plan redemption following a collective redundancy. The Directorate General for Taxes (DGT) clarifies that, if retirement benefits are collected early, the contingency occurs when the requirements for such collection are met.
Question posed: Tax treatment of benefits received from a pension plan corresponding to contributions made prior to 2007.
Pension plan benefits are considered income from employment. If retirement is taken early due to collective redundancy, the contingency occurs when the employment relationship is terminated and the individual enters a state of unemployment. To apply the 40% reduction to contributions made prior to 2007, the benefit must be received within the period established in the twelfth transitional provision of the LIRPF.
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