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MEDIUM
FISCAL

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

V1546-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1546-25
Published
27 Aug 2025

Summary

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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