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V2486-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

The 40% reduction on pension plans may be applied if the benefit is received due to early retirement

The inquirer asks about the deadline to apply the 40% reduction on a pension plan following a collective redundancy. The DGT responds that, if early retirement is collected due to dismissal, the contingency occurs when the requirements for such collection are met.

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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