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V2006-23 ·11 July 2023 ·consulta-vinculante Medium impact
Tax

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

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

In 6 key points

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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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