Skip to content
V0225-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

40% reduction depends on when eligibility conditions are met

A taxpayer asks whether they can apply the 40% reduction for long-term unemployment in a pension plan with contributions prior to 2007. The DGT explains that the fiscal contingency arises when the conditions for claiming are met, and the period for applying the reduction depends on that moment.

In 6 key points

Lifecycle

2026-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact