Skip to content
V3188-18 ·14 December 2018 ·consulta-vinculante Medium impact
Tax

40% reduction on pension plan benefits may apply if legal time limits are met

A beneficiary has enquired whether the 40% reduction on pension plan benefits can be applied following the death of the previous beneficiary. The Directorate-General for Insurance and Pension Funds (DGT) clarifies that the reduction applies to the portion of the benefit corresponding to contributions made up to 31 December 2006, provided it is received within the established timeframes.

In 6 key points

Lifecycle

2018-12-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact