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V0979-21 ·19 April 2021 ·consulta-vinculante Medium impact
Tax

30% reduction may apply to pension supplement substitute payments even if 40% reduction was used for a pension plan

A taxpayer inquired whether having applied the 40% reduction for contributions made prior to 2007 in a pension plan prevents applying the 30% reduction to a substitute payment of a pension supplement. The Directorate General for Taxes (DGT) ruled that these are distinct reductions based on different legal provisions and do not interfere with one another.

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2021-04-19PublishedPublished 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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