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V0399-19 ·26 February 2019 ·consulta-vinculante Medium impact
Tax

Retirement contingency occurs upon accessing Social Security or meeting requirements for early payment

A query was made regarding when the retirement contingency is deemed to occur for the purpose of applying the 40% reduction under the transitional regime. The Directorate-General for Tax (DGT) responds that it occurs upon accessing retirement through Social Security or, in the case of early retirement, when the requirements for such payment are met.

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2019-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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