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The consultant asks whether a 40% reduction can be applied when withdrawing from pension plans with contributions before and after 2007. The DGT responds that such a reduction can be applied to the portion of the benefit relating to contributions made up to 31 December 2006, provided the legal deadlines and requirements are met.
Question posed: Application of the 40 percent reduction provided for in the transitional regime.
Pension plan benefits are considered earned income. If received as a lump sum, a 40% reduction may be applied to the portion of the benefit corresponding to contributions made until December 31, 2006. To qualify, more than two years must have elapsed since the first contribution and the benefit must be received within the period established by the twelfth transitional provision of the Personal Income Tax Law (LIRPF). In the event of retirement contingency in 2025, the period for applying this final transitional regime expires on December 31, 2027.
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