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V0392-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

40% reduction possible on early access to pension plans under certain conditions

The consultant asks whether a 40% reduction under the transitional regime can be applied when accessing early contributions to pension plans with more than ten years of age. The DGT responds that this is possible provided the requirements of the twelfth transitional provision of the LIRPF are met.

In 6 key points

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2025-03-20PublishedPublished 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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