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V0573-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

40% reduction for pre-2007 contributions expires 31 Dec 2023

The consultant asks whether the 40% reduction for pre-2007 contributions can be applied to a capital withdrawal in 2024 following fund access. The DGT responds that the temporary regime expired on 31 December 2023.

In 6 key points

How it affects those involved

The temporary 40% reduction for pre-2007 pension contributions is no longer available for capital withdrawals made after 31 December 2023.

Lifecycle

2025-04-01PublishedPublished 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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