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V0456-21 ·3 March 2021 ·consulta-vinculante Medium impact
Tax

40% reduction cannot be applied if early retirement benefits are received after the DT 12th deadline

The inquirer asks whether the 40% reduction for contributions made prior to 2007 can be applied when claiming early retirement following a dismissal. The Directorate General for Tax (DGT) responds that, when receiving early unemployment benefits, the contingency occurs at that moment, meaning the period for applying the reduction would have already expired.

In 6 key points

Lifecycle

2021-03-03PublishedPublished 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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