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V0335-24 ·7 March 2024 ·consulta-vinculante Medium impact
Tax

Transitional regime reductions cannot apply to pension plan benefits received after 2019

A taxpayer inquired whether tax reductions could be applied to pension plan benefits (FONDITEL) received in 2023 and 2024. The DGT ruled that, since the contingency occurred in 2017, the period for applying transitional regimes expired on 31 December 2019.

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Lifecycle

2024-03-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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