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The inquirer asks whether the 40% reduction for contributions made prior to 2007 can be applied at two different stages: first due to disability and subsequently due to retirement. The Directorate General for Tax Assurance (DGT) rules that this is permissible as they constitute distinct contingencies.
Question posed: Possibility of receiving, due to the disability contingency, a portion corresponding to contributions prior to 2007 as a lump sum by applying the 40 percent reduction; and subsequently receiving, due to the retirement contingency, the remainder of the portion corresponding to contributions prior to 2007 also as a lump sum by applying the 40 percent reduction again, as it constitutes a different contingency.
Pension plan benefits constitute earned income. The 40% reduction may be applied to the portion of the benefit received as a lump sum corresponding to contributions made until December 31, 2006, provided it is received within the period established by the twelfth transitional provision. The application of this reduction due to retirement is not affected by having previously applied the reduction for a major disability contingency, as these are distinct contingencies.
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