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V2263-23 ·27 July 2023 ·consulta-vinculante Medium impact
Tax

The deadline to apply the 40% reduction on pension plans ends on December 31, 2024, if collected due to early retirement

A taxpayer with contributions made prior to 2007 wishes to know when the deadline to apply the 40% reduction expires following a collective redundancy. The DGT responds that, upon collecting the benefit due to early retirement, 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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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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