Skip to content
V2428-24 ·26 November 2024 ·consulta-vinculante Medium impact
Tax

The 40% reduction on pension plan withdrawals is subject to the transitional regime deadline

A taxpayer asks whether they can apply the 40% reduction to a pension plan withdrawal after having made a partial withdrawal in 2023 without said reduction. The DGT responds that the deadline for applying this transitional regime depends on when the retirement contingency occurred.

In 6 key points

Lifecycle

2024-11-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact