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V1549-22 ·28 June 2022 ·consulta-vinculante Medium impact
Tax

The 40% reduction for contributions made before 2007 can only be applied within a single tax year

A long-term unemployed taxpayer inquired about the deadline for applying the 40% reduction when redeeming a pension plan. The DGT clarified that if the redemption is classified as retirement, the period for applying the transitional regime for contributions made before 2006 ends two tax years after the contingency occurs.

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2022-06-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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