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V0322-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

40% reduction may apply to pension withdrawals from different plans across years

The consultant asks whether transferring part of a pension plan to new plans to withdraw as capital in different years allows the 40% temporary regime reduction in each year. The DGT confirms the reduction can apply to withdrawals from various plans in different years, but warns that transferring solely to achieve tax savings could be seen as simulation or a conflict with the rule.

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Lifecycle

2025-03-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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