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V3034-15 ·9 October 2015 ·consulta-vinculante Medium impact
Tax

40% reduction possible on pension capital withdrawals prior to 2007

The consultant asks whether a 40% reduction can be applied to contributions made to a pension plan before 2007. The DGT states that pension withdrawals are considered earnings from work and that the reduction may apply if received as capital under the transitional regime.

In 6 key points

Lifecycle

2015-10-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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