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V0497-15 ·6 February 2015 ·consulta-vinculante Medium impact
Tax

40% reduction applicable only to pension contributions made in a single tax year

The consultant asks whether a 40% reduction on pension contributions made before 2007 can be applied when receiving retirement in cash. The DGT responds that this reduction applies only to 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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