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V5095-26 ·29 June 2026 ·consulta-vinculante Medium impact
FISCAL

Possibility of applying the 40% reduction on the redemption for 10 years of seniority in pension plans

The DGT confirms that a 40% reduction is possible for early access to pension rights if the conditions of the 12th transitional provision of the LIRPF are met.

In 6 key points

How it affects those involved

Participants with pre-2007 contributions may benefit from a 40% reduction on early access to their pension rights under specific conditions.

Lifecycle

2026-06-29PublishedPublished 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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