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V4768-16 ·8 November 2016 ·consulta-vinculante Medium impact
Tax

Pension plan 40% reduction: Year selection cannot be rectified once the tax filing deadline has passed

A retiree inquired whether they could annul a 40% reduction applied to a pension plan in 2015 to apply it to a different plan at a later date. The Directorate General of Taxes (DGT) ruled that, as the tax filing deadline has expired, the choice can no longer be rectified.

In 6 key points

Lifecycle

2016-11-08PublishedPublished 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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