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V1416-22 ·16 June 2022 ·consulta-vinculante Medium impact
Tax

The 40% pension plan reduction depends on when retirement is deemed to have occurred

A taxpayer inquired whether they could apply the 40% reduction for contributions made prior to 2007 in 2023, having lost their job in 2013. The DGT explains that if an early unemployment benefit is collected, the contingency occurs at that moment; however, if one waits for retirement, the contingency occurs when retirement is actually accessed.

In 6 key points

Lifecycle

2022-06-16PublishedPublished 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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