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V2681-23 ·2 October 2023 ·consulta-vinculante Medium impact
Tax

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

The inquirer asks when the deadline to apply the 40% reduction for contributions made prior to 2007 expires following a collective redundancy. The DGT rules that if retirement benefits are claimed early due to redundancy, the contingency occurs at the moment the requirements for such early payment are met.

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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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