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V1301-21 ·10 May 2021 ·consulta-vinculante Medium impact
Tax

Retirement contingency for the transitional regime occurs upon actual access to retirement

The inquirer asks when the retirement contingency is deemed to occur for the purpose of applying the 40% reduction to pension plans. The DGT rules that the contingency is determined in accordance with the provisions of the relevant Social Security regime.

In 6 key points

Lifecycle

2021-05-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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