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V0230-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

40% reduction possible in advance assignment of consolidated rights by age

The consultant asks whether the 40% reduction for old contributions applies both in advance assignment and upon retirement. The DGT confirms that the reduction applies in advance assignment if conditions are met, but cannot be applied again upon retirement.

In 6 key points

Lifecycle

2025-03-05PublishedPublished 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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