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V2255-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

The 40% reduction on pension plans may be applied if the early retirement contingency occurs within the legal period

The inquirer asks whether the 40% reduction for contributions made prior to 2007 can be applied when collecting a pension plan due to long-term unemployment. The DGT responds that, if the collection is due to early retirement (resulting from collective dismissal), the contingency occurs when the requirements for said collection are met and the period established in the transitional provision must be respected.

Lifecycle

2023-07-27PublishedPublished 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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