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V0249-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

40% reduction possible on early access to pension plans if conditions met

The consultant asks whether a 40% reduction under the transitional regime can be applied to early access of pension contributions with more than ten years of age. The DGT responds that this is possible provided legal requirements are met and the deadline of the twelfth transitional provision of the LIRPF is respected.

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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