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V0499-15 ·9 February 2015 ·consulta-vinculante Medium impact
Tax

40% reduction possible on pension plan capital withdrawals for contributions before 2007

The taxpayer asks whether a 40% reduction can be applied in 2015 when withdrawing capital from their pension plan for contributions made up to 31 December 2006. The DGT confirms this is possible provided the temporary regime requirements are met and the 40% reduction is not exceeded in a single tax period.

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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