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A taxpayer asks whether the 40% reduction under the transitional regime can be applied to insurance benefits through a mutual. The DGT responds that this reduction applies only to the portion of benefits corresponding to contributions made up to 31 December 2006.
Question raised: Possibility of applying the 40 percent reduction provided for in the transitional regime.
The 40% reduction under the transitional regime is only applicable to the portion of the benefit corresponding to contributions made until December 31, 2006. To this end, more than two years must have elapsed since the first contribution and the benefit must be received within the timeframes set forth in the twelfth transitional provision. In this case, as the insurance policies are from 2013 and 2018, the reduction is not applicable.
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