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V3356-23 ·29 December 2023 ·consulta-vinculante Medium impact
Tax

Deadline for 40% pension plan reduction ends 31 December 2024 if claimed early due to redundancy

The inquirer asks when the deadline expires to apply the 40% reduction on contributions made prior to 2007 following a collective redundancy. The DGT rules that if retirement benefits are claimed early due to redundancy, the contingency occurs at the moment the requirements for such early payment are met.

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Lifecycle

2023-12-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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