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V0495-26 ·4 March 2026 ·consulta-vinculante Medium impact
Tax

40% reduction applicable if retirement contingency arises upon early withdrawal

The consultant asks whether the 40% reduction for contributions prior to 2007 can be applied if first withdrawing via exceptional liquidity (contributions over 10 years) and then retiring. The DGT responds that, if both conditions are met, tax-wise the contingency is considered to be retirement.

In 6 key points

Lifecycle

2026-03-04PublishedPublished 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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