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V1440-23 ·25 May 2023 ·consulta-vinculante Medium impact
Tax

Deadline for 40% pension plan reduction ends 31 December 2024 if redeemed early due to dismissal

The inquirer asks about the deadline to apply the 40% reduction when redeeming a pension plan following a collective redundancy. The Directorate-General for Taxes (DGT) responds that if the benefit is redeemed early due to the termination of the employment relationship, the contingency occurs at that moment, and the deadline for applying the transitional regime is calculated from that financial year.

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2023-05-25PublishedPublished 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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