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V0910-23 ·18 April 2023 ·consulta-vinculante Medium impact
Tax

Deadline for 40% pension plan reduction may end on 31 December 2024 if early payment is claimed

A query was raised regarding the deadline to apply the 40% reduction for contributions made prior to 2007 following a collective redundancy. The Directorate General for Insurance and Pension Funds (DGT) clarified that if retirement benefits are claimed early due to redundancy, the contingency occurs at the moment the requirements for such payment are met.

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2023-04-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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