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V0324-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Reduction of 40% applicable only once per pension scheme withdrawal

A retired person in 2023 asks whether the 40% reduction can be applied to two partial capital withdrawals in different years. The DGT responds that the reduction can only be applied once per contingency, though the choice of year within the legal period can be made.

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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