Skip to content
V1603-22 ·1 July 2022 ·consulta-vinculante Medium impact
Tax

Potential application of the 40% pension reduction for serious illness under DT 12 requirements

The inquirer asks whether the 40% reduction can be applied when redeeming a pension plan due to a spouse's serious illness. The DGT clarifies that this reduction applies to contributions made prior to 2007, subject to specific conditions and timeframes.

In 6 key points

How it affects those involved

This clarification provides legal certainty regarding the tax benefits available when redeeming pension plans under medical contingency, specifically concerning the application of historical tax reductions.

Lifecycle

2022-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact