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V1007-23 ·25 April 2023 ·consulta-vinculante Medium impact
Tax

The deadline to apply the 40% reduction on pension plans ends on December 31, 2024, if collected early due to dismissal

A taxpayer inquires about the deadline to apply the 40% reduction on the redemption of a pension plan following a collective dismissal. The DGT clarifies that, if the benefit is collected early due to the termination of the employment relationship, the contingency occurs at that moment and the deadline to apply the transitional regime is counted from that fiscal year.

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Lifecycle

2023-04-25PublishedPublished 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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