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A taxpayer inquired whether they could apply the 40% reduction under the transitional regime of Law 35/2006 when collecting their pension plan in 2021, having retired in 2018. The Directorate General for Taxes (DGT) ruled that the period for applying said reduction has already expired.
Question posed: If the retirement benefit from the pension plan is received in 2021, the possibility of applying the 40 percent reduction provided for in the transitional regime of Law 35/2006.
The 40% reduction under the transitional regime may only be applied to benefits received in the tax year of the contingency or in the two following years. Since the retirement contingency occurs upon actual access to Social Security retirement, the period for a retiree in 2018 ended on December 31, 2020. Therefore, it is not possible to apply the reduction to benefits collected in 2021.
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