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V1141-25 ·30 June 2025 ·consulta-vinculante Medium impact
Tax

Tax treatment of the early surrender of rights vested for ten years

The DGT confirms that a 40% reduction applies to early access if contributions were made before 2007 and specific payment periods are met.

In 6 key points

How it affects those involved

The 40% reduction applies to early access of pension contributions made prior to 2007, provided the required waiting periods are fulfilled.

Lifecycle

2025-06-30PublishedPublished 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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