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V0136-25 ·12 February 2025 ·consulta-vinculante Low impact
Tax

Impossibility of applying the 40% reduction in early withdrawal due to seniority if the retirement contingency has already occurred

The consultant asks whether the 40% reduction under the temporary regime can be applied for early access to pension plans in 2025 and 2026. The DGT replies that, having accessed retirement in 2019, the period to apply the temporary regime ended on 31 December 2021.

In 6 key points

How it affects those involved

The temporary regime's 40% reduction is no longer available for early pension access after December 2021.

Lifecycle

2025-02-12PublishedPublished 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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