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The consultant asks whether a 40% reduction under the transitional regime can be applied to pre-arranged contributions with more than 10 years' age. The DGT responds that this is considered financially as a pension contingency payment and must comply with the deadlines set out in the twelfth transitional provision of the LIRPF.
Question raised: Possibility of applying the 40 percent reduction provided for in the transitional regime due to the early withdrawal of consolidated rights corresponding to contributions made at least ten years ago within a five-year period.
Amounts received due to the early withdrawal of contributions made at least ten years ago are taxed as income from employment. If the retirement contingency occurs, the early withdrawal is understood for tax purposes as the retirement benefit. To apply the 40% reduction on contributions made until 2006, the amount must be received within the period established by the twelfth transitional provision of the LIRPF. The occurrence of the contingency is determined by the access to retirement within the Social Security system.
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