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V0902-26 ·23 April 2026 ·consulta-vinculante Medium impact
Tax

To claim exemption on pension plan withdrawals, contributions must be made under the special financial regime

The consultant asks whether, after receiving a 33% disability rating, they can make contributions to the special pension regime and claim the exemption on withdrawal. The DGT states that the special fiscal regime applies only if the special financial regime is met and the choice must be made prior to contributions.

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2026-04-23PublishedPublished 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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