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V0103-25 ·5 February 2025 ·consulta-vinculante Low impact
Tax

Possibility of receiving early retirement benefits due to collective redundancy

The DGT confirms that if the pension scheme allows early withdrawal due to dismissal, the retirement contingency occurs at the time of employment termination, enabling the 40% reduction if the period requirement is met.

In 6 key points

How it affects those involved

The 40% reduction may apply to early pension withdrawals following a collective dismissal, provided the scheme allows such withdrawal and the required period is fulfilled.

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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