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V2813-23 ·16 October 2023 ·consulta-vinculante Medium impact
Tax

The deadline to apply the 40% reduction for contributions made prior to 2007 expires on December 31, 2023, in the event of early retirement

The inquirer asks about the deadline to apply the 40% reduction when redeeming a pension plan following a collective redundancy. The DGT responds that, if the payment is due to early retirement, the contingency occurs when the requirements for early payment are met.

Lifecycle

2023-10-16PublishedPublished 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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