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V2258-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

The retirement contingency for the 40% reduction occurs upon accessing total or partial retirement

The consultant asks when the retirement contingency is considered to have occurred for the purpose of applying the 40% reduction on contributions made prior to 2007. The DGT responds that, as a general rule, the contingency occurs upon accessing total retirement, unless the collection of the partial retirement benefit is initiated.

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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