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V2005-23 ·11 July 2023 ·consulta-vinculante Medium impact
Tax

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

A taxpayer with contributions made prior to 2007 wishes to know when the deadline to apply the 40% reduction expires following a collective redundancy. The DGT responds that, if the benefit is collected early due to the redundancy, the contingency occurs at that moment and the deadline for the reduction expires within the following two fiscal years.

In 6 key points

Lifecycle

2023-07-11PublishedPublished 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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