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V2673-23 ·2 October 2023 ·consulta-vinculante Medium impact
Tax

Deadline for 40% pension plan reduction ends 31 December 2024 if claimed early due to dismissal

An inquiry was made regarding the deadline to apply the 40% reduction to pension plan benefits following a collective redundancy. The Directorate General for Taxes (DGT) clarified that if benefits are claimed early due to the termination of the employment relationship, the contingency is deemed to have occurred at that specific moment.

In 6 key points

Lifecycle

2023-10-02PublishedPublished 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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