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V0543-25 ·28 March 2025 ·consulta-vinculante Low impact
Tax

40% reduction applies once per contingency only

A taxpayer asks whether the 40% reduction under the twelfth transitional provision can be applied across multiple pension plan withdrawals following a targeted dismissal. The DGT clarifies that the reduction is only available once per contingency and warns of simulation risks if transfers are made solely for tax purposes.

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2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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