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V0157-26 ·27 January 2026 ·consulta-vinculante Medium impact
Tax

40% reduction possible on pension plans if taken before 2028

The taxpayer has pension plans with contributions prior to 2007 and suffered a permanent disability in 2025. Tax authorities confirm a 40% reduction may apply to contributions made up to 2006 if the capital is received before the legal deadline.

In 6 key points

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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