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V0611-26 ·17 March 2026 ·consulta-vinculante Medium impact
Tax

40% reduction possible for early access to pension rights in transitional regime plans

The consultant asks whether a 40% reduction can be applied when accessing pension rights in a life insurance pension plan with contributions dating back more than ten years. The DGT states that such reduction is possible for contributions made up to 2006, provided the rights are taken within legal timeframes and minimum contribution periods are met.

In 6 key points

Lifecycle

2026-03-17PublishedPublished 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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