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V0351-15 ·30 January 2015 ·consulta-vinculante Medium impact
Tax

40% reduction on pension withdrawals applies once per tax year

The taxpayer asks whether they can take a pension as income in 2014 and as a mixed payment in 2016. The tax authority responds that pension withdrawals are considered income from employment, and the 40% reduction can only be applied to amounts taken as capital within the same tax year.

In 6 key points

Lifecycle

2015-01-30PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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