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Practical Income Manual 2020.

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:

  • a temporary employment regulation file

  • the cessation of activity or

  • 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.