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V0592-26 ·12 March 2026 ·consulta-vinculante Medium impact
Tax

40% reduction possible for pre-arranged pension contributions with over 10 years of age

The consultant asks whether the 40% reduction under the temporary regime applies to pre-arranging rights from a pension plan with more than 10 years of age. The DGT confirms that, as this is a different scenario from the COVID-19 health crisis, the reduction applies if the conditions of the twelfth temporary provision of the LIRPF are met.

In 6 key points

Lifecycle

2026-03-12PublishedPublished 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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