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V0264-25 ·6 March 2025 ·consulta-vinculante Medium impact
Tax

40% reduction in temporary regime applicable only once per contingency

The consultant asks whether the 40% reduction under the temporary regime can be applied across several partial withdrawals from a pension plan in different years. The DGT responds that if the withdrawals stem from the same contingency, the reduction can only be applied once.

In 6 key points

Lifecycle

2025-03-06PublishedPublished 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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