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V0155-26 ·27 January 2026 ·consulta-vinculante Medium impact
Tax

40% reduction cannot be applied to pension plans contracted after 2006

The consultant asks whether a 40% reduction under the transitional regime can be applied when redeeming pension plans contracted in 2010 and 2012. The DGT responds that it is not possible because contributions were made entirely after December 31, 2006.

In 6 key points

How it affects those involved

Contributions made after December 31, 2006, are not eligible for the 40% reduction under the transitional regime.

Lifecycle

2026-01-27PublishedPublished 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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