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V2524-24 ·10 December 2024 ·consulta-vinculante Medium impact
Tax

Advance pension rights for 10-year plans from 2025: 40% DT 12th LIRPF reduction criteria

A group of IIC and pension funds asks about the tax regime for early withdrawal of consolidated pension rights from contributions with at least 10 years' age, available from 1 January 2025. The DGT confirms that a 40% reduction of the 12th DT LIRPF applies if the payment is made as a lump sum; the event is considered to have occurred when the 10-year period is completed and the participant expressly requests the early withdrawal; the transitional regime may apply in that year or the two following years.

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2024-12-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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