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V0759-25 ·29 April 2025 ·consulta-vinculante Low impact
Tax

Contingency of retirement triggers 40% reduction at initial retirement

The consultant asks when the retirement contingency occurs to apply the 40% reduction for contributions before 2007. The DGT responds that, generally, the contingency arises at the time of initial retirement, although if active retirement is involved, the timing may shift when full pension payments are resumed.

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2025-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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