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V0589-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

40% reduction possible on early pension plan withdrawal based on service length

The consultant asks whether a 40% reduction on pre-2007 contributions can be applied when making an early withdrawal from a pension plan in 2025. The DGT confirms that such a reduction is possible provided the legal requirements and deadlines of the twelfth transitional provision of the LIRPF are met.

In 6 key points

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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