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V1029-25 ·20 June 2025 ·consulta-vinculante Low impact
Tax

40% reduction applicable for pre-2007 contributions if pension taken in time

The consultant asks whether the 40% reduction under the transitional regime applies when redeeming EPSV rights for retirement in later years. The DGT responds that the reduction applies to contributions made up to 2006 if the pension is taken as a lump sum within the timeframes of the twelfth transitional provision.

In 6 key points

Lifecycle

2025-06-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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