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V0051-25 ·22 January 2025 ·consulta-vinculante Medium impact
Tax

Deadline for applying the 40% reduction to pension plans under the transitional regime

The inquirer asks about the deadline for applying the 40% reduction to the redemption of a pension plan with contributions made prior to 2007. The DGT responds that, if retirement occurred in 2022, the deadline to apply said transitional regime expires on December 31, 2024.

In 6 key points

How it affects those involved

Work yields, pension contingency, transitional regime

Lifecycle

2025-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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