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V0782-21 ·31 March 2021 ·consulta-vinculante Medium impact
Tax

The 40% pension plan reduction can only be applied within a single tax year

The inquirer seeks to know whether the 40% reduction for contributions made prior to 2007 can be applied when receiving pension plan payouts upon retirement. The Directorate General for Taxes (DGT) rules that the reduction may only be applied to lump-sum amounts received within a single tax period.

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2021-03-31PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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