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V0328-15 ·29 January 2015 ·consulta-vinculante Medium impact
Tax

The application year for the 40% pension scheme reduction cannot be changed once the statutory declaration period has elapsed

A taxpayer inquired whether they could cancel a 40% reduction applied in 2012 to use it in a different year with a different pension scheme. The Directorate General of Taxes (DGT) ruled that, as the declaration period for that year has passed, the option can no longer be rectified.

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2015-01-29PublishedPublished 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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