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V2475-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

Deadline for applying the 40% pension plan reduction depends on the year the contingency occurs

The inquirer asks about the deadline for applying the 40% reduction when redeeming pension plans following a collective redundancy. The DGT rules that if early retirement is claimed due to redundancy, the contingency occurs at the moment of employment termination, and the deadline for the reduction depends on that specific financial year.

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Lifecycle

2023-09-14PublishedPublished 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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