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V2009-23 ·11 July 2023 ·consulta-vinculante Medium impact
Tax

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

A person who suffered a collective dismissal wishes to know when the deadline to apply the 40% reduction for contributions made prior to 2007 expires. The DGT responds that, upon early collection of the retirement benefit due to dismissal, the contingency occurs in the year of the termination of employment.

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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