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MEDIUM
FISCAL

40% reduction possible for pension plans if received as capital within legal periods

V1758-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1758-25
Published
30 Sept 2025

Summary

The consultant asks whether a 40% reduction applies to a pension plan with contributions before 2007. The DGT confirms it is possible if the benefit is received as a capital sum and within the periods set out in the twelfth transitional provision.

In 6 key points

Lifecycle

2025-09-30PublishedPublished 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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