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V0325-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

The 40% reduction period for pre-2007 contributions depends on when the contingency occurs

The consultant asks whether the 40% reduction for long-term unemployment pension rescue can be applied in 2025. The DGT replies that if the payment is for early retirement, the contingency occurred in 2021 and the reduction period has already expired.

In 6 key points

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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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