Skip to content
MEDIUM
FISCAL

40% reduction possible on pension plan benefits under transitional regime

V0783-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0783-25
Published
6 May 2025

Summary

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.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact