MEDIUM
FISCAL

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

V2317-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2317-25
Published
27 Nov 2025

Summary

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.
PDF on boe.es

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