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V0765-25 ·30 April 2025 ·consulta-vinculante Low impact
Tax

Impossibility of applying the 40% reduction if the retirement contingency (or early withdrawal) occurred in 2021

The DGT states that if the withdrawal is due to early retirement following a collective dismissal, the contingency occurred when the retirement conditions were met in 2021, meaning the 40% reduction period has expired.

In 6 key points

How it affects those involved

The 40% reduction under the transitional regime is no longer available for early retirement withdrawals from long-term unemployment pensions due to the timing of the contingency event.

Lifecycle

2025-04-30PublishedPublished 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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