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V1546-25 ·27 August 2025 ·consulta-vinculante Medium impact
Tax

40% reduction applicable only once per contingency in the same pension plan

The consultant asks whether the 40% reduction under the transitional regime can be applied in multiple partial withdrawals from the same pension plan across different years. The DGT responds that the reduction can only be applied to one payment from the same contingency.

In 6 key points

Lifecycle

2025-08-27PublishedPublished 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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