MEDIUM
FISCAL

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

V2332-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2332-25
Published
2 Dec 2025

Summary

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.
PDF on boe.es

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