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V1240-25 ·4 July 2025 ·consulta-vinculante Low impact
Tax

40% reduction possible for early access to pension rights with ten years' tenure

The query asks whether the 40% reduction under the transitional regime applies when accessing pension rights early, with ten years' tenure, and subsequently upon retirement. The DGT confirms the reduction applies to early access if conditions and timeframes are met, but it cannot be reapplied in the same contingency once already used.

In 6 key points

Lifecycle

2025-07-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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