Skip to content
V1830-16 ·26 April 2016 ·consulta-vinculante Medium impact
Tax

40% capital reduction in pension plans applies to only one tax year

The consultant asked whether the 40% reduction could be applied across different tax years when receiving capital from two pension plans. The DGT confirms that the reduction can only be granted for amounts received in a single tax year.

In 6 key points

Lifecycle

2016-04-26PublishedPublished 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