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V0751-17 ·23 March 2017 ·consulta-vinculante Medium impact
Tax

The 40% pension scheme reduction is not affected by the five-year limit applicable to the 30% reduction

A taxpayer sought clarification on whether having previously applied the 30% reduction for a loyalty award would prevent them from applying the 40% reduction when redeeming a pension scheme. The Directorate General for Taxes (DGT) ruled that the five-year limitation does not affect the reduction applicable to pension schemes.

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2017-03-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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