MEDIUM
FISCAL Possibility of 40% reduction for pension contributions before 2007
Technical details
Summary
The consultant asks whether a 40% reduction can be applied for contributions before 2007 after retirement in 2025. The tax authority confirms this is possible if the pension is received as a capital and within the period set by the twelfth transitional provision.
In 6 key points
Lifecycle
2025-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.