Skip to content
MEDIUM
FISCAL

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

V1331-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1331-25
Published
16 Jul 2025

Summary

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.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact