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MEDIUM
FISCAL

Deadlines and conditions for applying the 40% reduction on the redemption of pension plans

V0176-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0176-25
Published
14 Feb 2025

Summary

The inquirer asks about the deadline for applying the 40% reduction for contributions made prior to 2007 and whether multiple redemptions can be made using said reduction. The DGT responds that the deadline depends on when the contingency occurs and that the reduction can only be applied once for the same contingency.

In 6 key points

Lifecycle

2025-02-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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