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V0269-25 ·13 March 2025 ·consulta-vinculante Medium impact
Tax

Heirs can claim 40% reduction on pension plan withdrawals if deadlines are met

The DGT confirms that beneficiaries of a death may claim a 40% reduction on prior contributions if received as capital and within the deadlines set by the 12th transitional provision of the LIRPF.

In 6 key points

Lifecycle

2025-03-13PublishedPublished 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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