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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 58 results.
40% reduction period for final retirement expired by 31 Dec 2023
V5164-26
Possibility of applying the 40% reduction on the redemption for 10 years of seniority in pension plans
V5095-26
La reducción del 40% por rescate de planes de pensiones puede aplicarse a prestaciones de distintos planes en ejercicios diferentes
V5039-26
Análisis de la obligación de informar sobre cuentas de libre paso suizas en el modelo 720
V5025-26
40% reduction possible for pre-arranged contributions with over 10 years' age if deadline met
V5008-26
40% reduction for pre-2007 contributions depends on contingency timing
V5003-26
40% reduction possible for early pension contributions under specific conditions
V5001-26
A former Dutch postal employee's pension is only taxable in Spain
V1135-26
Pensions from consolidated rights before 1992 taxed as work income with reduction
V1050-26
40% reduction possible for early pension plan withdrawals under specific conditions
V0746-26
Advance pension claim triggers contingency event
V0710-26
40% reduction in pension plan withdrawals depends on contingency date
V0670-26
40% reduction possible for early access to pension rights in transitional regime plans
V0611-26
40% reduction possible for pre-arranged pension contributions with over 10 years of age
V0592-26
40% reduction applicable if retirement contingency arises upon early withdrawal
V0495-26
40% reduction depends on when eligibility conditions are met
V0225-26
Pension plan early withdrawal reduction period depends on contingency timing
V0156-26
Possibility of applying the 40% reduction on pension plan lump-sum payments
V0153-26
40% pension reduction not applicable if retirement contingency occurred more than 10 years ago
V0041-26
Análisis de la aplicación de la reducción del 40% en rescates de planes de pensiones
V2508-25
40% reduction possible on pension plan withdrawals under transitional regime
V2334-25
Advance pension rights taxed as work income and may qualify for 40% reduction
V2233-25
The 40% reduction period in pension plans depends on when the contingency occurs
V2091-25
40% reduction possible on pension plans under transitional regime
V1868-25
Tratamiento de la contingencia y aplicación de la reducción del 40% en el cobro de planes de pensiones
V1596-25
Posibilidad de aplicar la reducción del 40% en rescates de planes de pensiones con aportaciones anteriores a 2007
V1584-25
40% reduction possible for early access to pension rights with ten years' tenure
V1240-25
Tax treatment of the early surrender of rights vested for ten years
V1141-25
Exemption for disability cannot be applied if pension contributions were made under general regime
V1063-25
40% reduction applicable for pre-2007 contributions if pension taken in time
V1029-25
40% reduction possible on early access to pension plans with over 10 years' contributions
V0976-25
40% reduction possible on pension plan benefits under transitional regime
V0783-25
Possibility of applying 40% reduction for early access to pension plan rights based on ten years of service
V0665-25
40% reduction depends on claiming pension within legal deadlines
V0667-25
Conditions for applying 40% reduction on pension plan withdrawals in partial retirement
V0626-25
40% reduction possible on early pension plan withdrawal based on service length
V0589-25
The 40% reduction period depends on when the contingency occurs
V0611-25
40% reduction for pre-2007 contributions expires 31 Dec 2023
V0573-25
Pension plan benefits subject to judicial seizure are treated as earnings from work
V0555-25
40% reduction applies once per contingency only
V0543-25
40% reduction on early access to pension rights subject to transitional regime deadlines
V0500-25
40% reduction possible on early access to pension plans under certain conditions
V0392-25
40% reduction possible for early access to pension plans with over 10 years of age
V0231-25
40% reduction possible in advance assignment of consolidated rights by age
V0230-25
40% reduction possible on early access to pension plans if conditions met
V0249-25
Tax treatment of the early surrender of pension plan rights based on seniority
V0201-25
Retirement contingency and early withdrawal from pension plans due to collective dismissal
V0163-25
Impossibility of applying the 40% reduction in early withdrawal due to seniority if the retirement contingency has already occurred
V0136-25
Retirement benefits from the National Brotherhood of Architects are taxed as income from employment in Personal Income Tax
V0121-25
Deadline for applying the 40% reduction to pension plans under the transitional regime
V0051-25
The 40% reduction for the redemption of pension plans may be applied to benefits from different plans in different fiscal years
V0030-25
Advance pension rights for 10-year plans from 2025: 40% DT 12th LIRPF reduction criteria
V2524-24
Pension plans abroad are not subject to Form 720 if they do not fall within the required categories of assets and rights
V0890-24
Tratamiento de cuentas en divisas y cuentas de previsión (Segundo Pilar) suizas en el Impuesto sobre el Patrimonio
V1049-19
Foreign pension scheme not established as a pension plan is treated as employment income
V0647-19
40% reduction possible on pension plan withdrawals for pre-2007 contributions
V3162-15
40% pension reduction can be reapplied after long-term unemployment
V0596-15
40% reduction possible on retirement pension after prior unemployment claim
V0495-15
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