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V0390-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

40% reduction applicable to early withdrawals from pension and insurance provision plans

The consultant asks whether the 40% temporary reduction applies to early withdrawals of contributions with ten years of age. The DGT confirms it does, provided the conditions of the twelfth transitional provision of the LIRPF are met.

In 6 key points

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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