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V0415-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

30% reduction applicable on deferred pension lump sum

The consultant asks how to calculate the IRPF retention on a deferred pension payment made in a single lump sum. The DGT responds that a 30% reduction applies to the amount subject to taxation or the capital portion of a mixed option.

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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