Net tax base
Reductions in the general tax base
Availability of pension plans in case of unemployment or cessation of activity derived from the health crisis situation caused by Covid-19.
From March 14 to September 14, 2020, on an exceptional basis, the rights consolidated in the pension plans may be made effective in the situation of unemployment that is a consequence of:
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a temporary employment regulation file
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the cessation of activity or
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of the reduction by 75 percent or more in the turnover of self-employed workers that occurs as a result of Covid-19.
The reimbursement of consolidated rights will be made effective at the request of the participant, subject to the tax regime established for pension plan benefits.