Skip to content
V2233-25 ·24 November 2025 ·consulta-vinculante Low impact
Tax

Advance pension rights taxed as work income and may qualify for 40% reduction

The taxpayer asks about tax treatment and withholding when accessing consolidated pension rights after ten years of service. The DGT responds that such amounts are taxed as work income and may benefit from a 40% reduction for contributions made before 2007, subject to certain conditions.

In 6 key points

Lifecycle

2025-11-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact