Skip to content
V0611-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

The 40% reduction period depends on when the contingency occurs

The consultant asks whether they can apply the 40% reduction in a pension plan rescue after becoming unemployed. The DGT responds that if the payment is for early retirement, the contingency occurs when the employment relationship ends and unemployment begins, triggering the period for using the reduction.

In 6 key points

Lifecycle

2025-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact