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V2317-25 ·27 November 2025 ·consulta-vinculante Medium impact
Tax

40% reduction for prior contributions can apply only once per contingency

A person who retired in 2024 and has pre-2007 contributions asks whether the 40% reduction can be applied to two separate partial withdrawals. The DGT responds that the reduction can only be applied to one of the benefits from the same contingency.

In 6 key points

Lifecycle

2025-11-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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