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V1868-25 ·14 October 2025 ·consulta-vinculante Low impact
Tax

40% reduction possible on pension plans under transitional regime

The consultant asks whether a 40% reduction can be applied when withdrawing pension plans with contributions before 2007. The DGT explains that the reduction applies to the portion of the benefit relating to contributions made up to 31 December 2006, provided the benefit receipt deadlines are met according to when the contingency occurs.

In 6 key points

Lifecycle

2025-10-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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