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V2802-18 ·25 October 2018 ·consulta-vinculante Medium impact
Tax

Deadline for applying the 40% reduction to pension plans for retirement contingencies in 2014

A taxpayer asks whether they can apply the transitional 40% reduction regime to their pension plan after having undergone partial retirement in 2009 and full retirement in 2014. The Directorate General of Taxes (DGT) responds that, for tax purposes, the retirement contingency is full retirement, unless the partial retirement benefit has already been collected.

In 6 key points

How it affects those involved

This ruling clarifies the application of tax reductions for pension plan payouts, specifically regarding the sequence of partial and full retirement.

Lifecycle

2018-10-25PublishedPublished 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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