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V0498-15 ·9 February 2015 ·consulta-vinculante Medium impact
Tax

40% pension reduction applies only once, per year

A taxpayer asks whether the 40% reduction can be applied to capital withdrawals from different pension plans in different years. The DGT responds that the reduction can be applied only once, at the taxpayer's choice, for contributions made up to 2006.

In 6 key points

Lifecycle

2015-02-09PublishedPublished 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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