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V1653-23 ·9 June 2023 ·consulta-vinculante Medium impact
Tax

The period for applying the 40% reduction to pension plans is determined by the moment the contingency occurs (including early collection)

The inquiry concerns the period for applying the 40% reduction under the transitional regime in pension plans. The DGT responds that, if the retirement benefit is collected early following a collective redundancy, the contingency is understood to have occurred at that moment for tax purposes.

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Lifecycle

2023-06-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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