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V2332-25 ·2 December 2025 ·consulta-vinculante Medium impact
Tax

40% reduction on pension plans applicable until 31 Dec 2029 for 2027 retirement cases

The consultant asks about the deadline to apply the 40% reduction on pension benefits from employment plans with contributions prior to 2007. The DGT responds that, as retirement is in 2027, the deadline for the transitional regime ends on 31 December 2029.

In 6 key points

Lifecycle

2025-12-02PublishedPublished 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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