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V3211-23 ·12 December 2023 ·consulta-vinculante Medium impact
Tax

40% pension plan reduction may apply if early withdrawal occurs before 2025

A consultant inquired about the deadline for applying the 40% reduction to a pension plan following a collective redundancy. The DGT ruled that when retirement benefits are collected early due to dismissal, the contingency occurs in the year of employment termination.

In 6 key points

Lifecycle

2023-12-12PublishedPublished 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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