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The taxpayer asks whether the 40% reduction can be applied to lump-sum benefits from a pension plan and from a social welfare mutual fund in different years. The DGT responds that it is possible to apply the reduction independently to each benefit and in different tax years.
Question posed: Possibility of applying the 40 percent reduction to both benefits, to be received as lump sums and in different tax years, for the portion corresponding to contributions made until December 31, 2006.
Lump-sum benefits from pension plans and social welfare mutual funds are considered earned income. The 40% reduction applies to the portion of the benefit corresponding to contributions made until December 31, 2006, provided that more than two years have elapsed since the first contribution. The regulations do not prevent receiving these benefits in different tax years, with the reduction being applied independently to each one. The transitional regime has temporal limits based on the year in which the contingency occurred.
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