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V2091-25 ·5 November 2025 ·consulta-vinculante Low impact
Tax

The 40% reduction period in pension plans depends on when the contingency occurs

A person asked whether they could apply the 40% reduction for contributions before 2007 following a collective dismissal. The DGT explains that if the unemployment benefit is claimed early, the contingency occurs at that time, and the reduction period starts from then.

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2025-11-05PublishedPublished 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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