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V2259-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

Deadline for applying the 40% reduction on pension plans through early retirement

A taxpayer with contributions made prior to 2007 wishes to know the deadline for applying the 40% reduction following a collective redundancy. The DGT responds that, if early retirement is collected, the contingency occurs when the requirements for said collection are met.

Lifecycle

2023-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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