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V0318-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

40% reduction possible on pension plans for pre-2007 contributions

The consultant asks whether a 40% reduction can be applied when withdrawing pension plans with contributions before 2007. The DGT responds that it is possible for contributions made up to 31 December 2006, provided the withdrawal is made within the timeframes set by the year of the contingency.

In 6 key points

Lifecycle

2025-03-18PublishedPublished 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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