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V0667-25 ·14 April 2025 ·consulta-vinculante Low impact
Tax

40% reduction depends on claiming pension within legal deadlines

The consultant asks whether the 40% reduction under the transitional regime can be applied when exercising rights in advance from a pension plan with more than ten years of contributions. The DGT responds that if early retirement is possible, this contingency prevails for tax purposes and the deadline for applying the reduction has already expired.

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2025-04-14PublishedPublished 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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