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A retiree with contributions made prior to 2007 has enquired whether the 40% reduction can be applied to their pension plan withdrawals. The Directorate General of Taxes (DGT) has ruled that this is possible for the portion of contributions made up to 2006, provided that all legal deadlines and requirements are met.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime.
Benefits from pension plans are considered income from employment. The 40% reduction may be applied to the portion of the benefit corresponding to contributions made up to December 31, 2006, if received as a lump sum and within the timeframe established by the twelfth transitional provision. If multiple redemptions are made for the same contingency, the reduction applies to only one of them, and the taxpayer may choose the fiscal year for its application.
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