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V2216-16 ·23 May 2016 ·consulta-vinculante Medium impact
Tax

Possibility of applying 40% reduction to pension and collective insurance benefits from different years

The consultant asks whether the transitional regime reductions can be applied to two capital payments received in different years due to long-term unemployment. Hacienda responds that the 40% reduction for pension plans can only be applied once per year, but the collective insurance regime is independent.

In 6 key points

Lifecycle

2016-05-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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