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V0231-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

40% reduction possible for early access to pension plans with over 10 years of age

The consultant asks whether a 40% reduction can be applied when accessing pension contributions early, with more than ten years of age. The DGT confirms this is possible provided the conditions of the twelfth transitional provision of the LIRPF are met.

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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