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V1331-25 ·16 July 2025 ·consulta-vinculante Medium impact
Tax

40% reduction in temporary regime applicable only once per same pension contingency

The consultant asks whether the 40% reduction in the temporary regime can be applied in multiple partial capital withdrawals across years. The DGT responds that, as all withdrawals stem from the same pension contingency, the reduction can only be applied once.

In 6 key points

Lifecycle

2025-07-16PublishedPublished 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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