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MEDIUM
FISCAL

The 40% reduction may be applied to the redemption of insured pension plans funded by contributions made up to 2006

V0200-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0200-25
Published
19 Feb 2025

Summary

A query is made regarding whether it is possible to apply the 40% reduction when partially redeeming an insured pension plan. The DGT responds that it is possible on the portion of contributions made up to December 31, 2006, provided that the terms and requirements of the twelfth transitional provision are met.

In 6 key points

Lifecycle

2025-02-19PublishedPublished 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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