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V0364-15 ·30 January 2015 ·consulta-vinculante Medium impact
Tax

40% pension scheme reduction applicable only once per tax period

The consultant asks whether the 40% reduction can be applied to contributions before 2007 from two different pension schemes in different years. The DGT responds that the reduction can only be applied to capital receipts from a single pension scheme within the same tax period.

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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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