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V2334-25 ·2 December 2025 ·consulta-vinculante Medium impact
Tax

40% reduction possible on pension plan withdrawals under transitional regime

The consultant asks whether a 40% reduction under the transitional regime applies when withdrawing from a pension plan after early retirement. The DGT clarifies that the reduction applies to contributions made up to 2006 if withdrawn as capital within the established timeframes.

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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