MEDIUM
FISCAL Deadline for applying the 40% reduction to pension plans under the transitional regime
Technical details
Summary
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.