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A taxpayer inquired whether receiving pension plan benefits due to long-term unemployment is classified as retirement or exceptional liquidity. The Directorate General for Taxes (DGT) ruled that if the benefits can be claimed via early retirement, they are fiscally treated as a retirement contingency.
Question raised 1. Whether the amounts would be received due to the retirement contingency or due to the exceptional case of long-term unemployment liquidity.
If both the possibility of receiving early retirement benefits and the possibility of unemployment liquidity benefits coexist, the benefit is understood for tax purposes to be for retirement. These amounts are considered income from employment and are included in the general taxable base. If received as a lump sum, the 40% reduction may be applied to the portion of contributions made until December 31, 2006, provided that legal deadlines and requirements are met.
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