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V0496-15 ·6 February 2015 ·consulta-vinculante Medium impact
Tax

40% capital pension reduction applies only once per tax period

A taxpayer asks whether the 40% reduction can be applied to capital withdrawals from a second pension after already receiving one. The DGT responds that the reduction can only be granted for capital amounts received within the same tax period.

In 6 key points

Lifecycle

2015-02-06PublishedPublished 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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