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MEDIUM
FISCAL

40% reduction possible on pension plan withdrawals under transitional regime

V2334-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2334-25
Published
2 Dec 2025

Summary

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 The DGT clarifies that the reduction applies to contributions made up to 2006 if withdrawn as capital within the established timeframes.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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