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V1194-23 ·9 May 2023 ·consulta-vinculante Medium impact
Tax

Deadline for 40% pension plan reduction ends 31 December 2024 if paid early

An inquirer asked about the deadline to apply the 40% reduction to a pension plan following a collective redundancy. The DGT ruled that if the benefit is collected early due to retirement, the contingency occurs when the requirements for such collection are met.

In 6 key points

Lifecycle

2023-05-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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