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V0626-25 ·4 April 2025 ·consulta-vinculante Low impact
Tax

Conditions for applying 40% reduction on pension plan withdrawals in partial retirement

The consultant asks whether the 40% reduction for pre-2006 contributions can be applied when making an advance disposition of consolidated pension rights in 2025. The DGT responds that, if the conditions are met, the advance disposition is considered financially as a retirement benefit.

In 6 key points

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2025-04-04PublishedPublished 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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