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V3111-20 ·19 October 2020 ·consulta-vinculante Medium impact
Tax

Retirement contingency for the 40% reduction occurs upon meeting requirements for early withdrawal

A query was made regarding when the retirement contingency is considered to have occurred for the purpose of applying the 40% reduction under the transitional regime for pension plans. The Directorate General for Tax (DGT) responds that, if the benefit is collected early, the contingency occurs at the moment the requirements for such early collection are met.

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Lifecycle

2020-10-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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