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V0163-25 ·13 February 2025 ·consulta-vinculante Low impact
Tax

Retirement contingency and early withdrawal from pension plans due to collective dismissal

The DGT clarifies that the contingency arises when the employment relationship ends if early retirement is taken, whereas it occurs upon accessing ordinary retirement if deferred.

In 6 key points

How it affects those involved

The timing of retirement affects when the pension contingency is triggered under the rules for prior contributions.

Lifecycle

2025-02-13PublishedPublished 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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