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V0976-25 ·9 June 2025 ·consulta-vinculante Low impact
Tax

40% reduction possible on early access to pension plans with over 10 years' contributions

The consultant asks whether a 40% reduction can be applied when accessing early capital from pension plans with more than ten years of contributions across different years. The DGT confirms that such a reduction is possible for capital withdrawals, provided the conditions and timelines of the twelfth transitional provision of the LIRPF are met.

In 6 key points

Lifecycle

2025-06-09PublishedPublished 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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