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V1920-25 ·15 October 2025 ·consulta-vinculante Low impact
Tax

40% pension reduction possible for dependents if benefits paid as capital within legal periods

A person with grade III dependency asks whether a 40% reduction can be applied for contributions before 2007. The DGT responds that it is possible if the benefit is received as a capital sum and within the periods set out in the twelfth transitional provision.

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2025-10-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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