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V0100-25 ·5 February 2025 ·consulta-vinculante Low impact
Tax

Possibility of receiving retirement benefits in advance following a collective redundancy

The DGT states that since the event is a premature pension claim, the contingency occurred in 2022, and the 40% reduction period expires on 31 December 2024.

In 6 key points

How it affects those involved

The 40% reduction for early pension withdrawals is only available if the contingency arises in the year of the claim, with the deadline set for 31 December of the year following the event.

Lifecycle

2025-02-05PublishedPublished 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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