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V0371-26 ·20 February 2026 ·consulta-vinculante Medium impact
Tax

No procede la reducción del 40% si las prestaciones de la EPSV se perciben en forma de renta

Un contribuyente consulta si puede aplicar el régimen transitorio de la LIRPF al rescatar un 10% anual de una EPSV. La DGT responde que dicha reducción solo es aplicable si las prestaciones se perciben en forma de capital.

Lifecycle

2026-02-20PublishedPublished 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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