Skip to content
V2268-23 ·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 early due to dismissal

The inquirer asks when the deadline to apply the 40% reduction for contributions made prior to 2007 expires following a collective dismissal. The DGT responds that, if the retirement benefit is collected early due to dismissal, the contingency occurs at the moment 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.

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