Skip to content
V0665-25 ·14 April 2025 ·consulta-vinculante Low impact
Tax

Possibility of applying 40% reduction for early access to pension plan rights based on ten years of service

The inquiry asks whether the temporary regime allowing a 40% reduction can be applied when accessing pension plan rights after ten years of service. The DGT confirms that this is possible, provided the conditions are met and the payment period is respected according to the fiscal year in which the situation arises.

In 6 key points

Lifecycle

2025-04-14PublishedPublished 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