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V0783-25 ·6 May 2025 ·consulta-vinculante Medium impact
Tax

40% reduction possible on pension plan benefits under transitional regime

The consultant asks whether a 40% reduction can be applied when withdrawing from an insurance pension plan after transferring rights from a pension plan. The DGT states that the reduction applies to contributions made up to 2006, provided legal deadlines and requirements are met.

In 6 key points

Lifecycle

2025-05-06PublishedPublished 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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