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V1091-22 ·18 May 2022 ·consulta-vinculante Medium impact
Tax

40% reduction and disability exemption cannot be applied to general pension plan benefits

A beneficiary of a pension plan following the death of her spouse inquired whether she could apply the 40% reduction for contributions made prior to 2007 and the disability exemption. The Directorate General for Taxes (DGT) ruled that the deadline for the reduction expired in 2019 and that the disability exemption does not apply if the contributions were made under the general regime.

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Lifecycle

2022-05-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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