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V1943-23 ·5 July 2023 ·consulta-vinculante Medium impact
Tax

The deadline to apply the 40% reduction on pension plans ends on December 31, 2024, if collected early due to dismissal

The consultant inquires about the deadline to apply the 40% reduction on the redemption of a pension plan following a collective dismissal. The DGT responds that, if the benefit is collected early due to the termination of the employment relationship, the contingency is deemed to have occurred at that moment.

In 6 key points

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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