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V1937-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

Deadline for applying the 40% reduction on pension plans through early retirement

The inquirer asks about the deadline for applying the 40% reduction to a pension plan following a collective redundancy. The DGT determines that, if early retirement benefits are collected, the contingency occurs when the requirements for said collection are met.

Lifecycle

2023-07-05PublishedPublished 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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