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V2674-23 ·2 October 2023 ·consulta-vinculante Medium impact
Tax

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

An individual who underwent collective redundancy and entered unemployment in 2022 inquired about the deadline to apply the 40% reduction for contributions made prior to 2007. The Directorate General of Taxes (DGT) ruled that, by claiming the benefit early due to redundancy, the contingency occurs in the year of unemployment.

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2023-10-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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