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V3351-23 ·29 December 2023 ·consulta-vinculante Medium impact
Tax

Deadline for applying the 40% pension plan reduction via early retirement payments

The inquirer asks about the deadline for applying the 40% reduction to pension plans with contributions made prior to 2007 following a collective redundancy. The DGT rules that, if the benefit is collected through early retirement, the contingency occurs when the requirements for such collection are met.

In 6 key points

Lifecycle

2023-12-29PublishedPublished 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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