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V0105-25 ·5 February 2025 ·consulta-vinculante Medium impact
Tax

Retirement is a contingency distinct from disability for the purpose of calculating the period for the 40% reduction

A taxpayer with a permanent disability since 2012 and retirement in 2023 asks whether they can apply the 40% reduction for contributions made prior to 2007. The DGT responds that, as retirement is a contingency distinct from disability, the period for applying the transitional regime is calculated from the date of retirement.

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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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