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V1779-23 ·21 June 2023 ·consulta-vinculante Medium impact
Tax

Application of the 40% reduction on pension plan lump-sum withdrawals

The taxpayer inquires about applying the transitional regime reduction to a partial pension plan withdrawal and how to treat contributions that were not previously reduced. The Directorate General for Taxes (DGT) clarifies that the 40% reduction applies to the portion of the benefit corresponding to contributions made up to 2006, provided that the relevant deadlines and requirements are met.

In 6 key points

Lifecycle

2023-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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