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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 85 results.
La reducción del 40% por rescate de planes de pensiones puede aplicarse a prestaciones de distintos planes en ejercicios diferentes
V5039-26
La reducción del 40% por aportaciones anteriores a 2007 solo puede aplicarse a una de las prestaciones percibidas por la misma contingencia
V5034-26
40% reduction available on pension plan withdrawals for contributions up to 2006
V5028-26
Pensions from consolidated rights before 1992 taxed as work income with reduction
V1050-26
40% pension reduction depends on timing of retirement contingency
V0992-26
V0727-26
40% reduction applicable if retirement contingency arises upon early withdrawal
V0495-26
40% pension reduction expires under transitional rule
V0490-26
Reduction of 40% not applicable if EPSV benefits are received as income
V0371-26
Possibility of applying the 40% reduction on pension plan lump-sum payments
V0153-26
40% reduction cannot be applied to pension plans contracted after 2006
V0155-26
40% reduction possible on pension plans if taken before 2028
V0157-26
Group insurance payment deemed work income; 40% reduction period may have expired
V0052-26
Análisis de la aplicación de la reducción del 40% en rescates de planes de pensiones
V2508-25
30% reduction possible on early retirement compensation if paid as capital
V2368-25
40% reduction possible on pension plan withdrawals under transitional regime
V2334-25
40% reduction on pension plans applicable until 31 Dec 2029 for 2027 retirement cases
V2332-25
40% reduction for prior contributions can apply only once per contingency
V2317-25
Possibility of 40% reduction for pension contributions before 2007
V2296-25
Possibility of applying 40% reduction to social mutualities' benefits for pre-2007 contributions
V2231-25
The 40% reduction period in pension plans depends on when the contingency occurs
V2091-25
40% pension reduction possible for dependents if benefits paid as capital within legal periods
V1920-25
40% reduction possible on pension plans under transitional regime
V1868-25
40% reduction possible for pension plans if received as capital within legal periods
V1758-25
Análisis de la aplicación de la reducción del 40% en el rescate de planes de pensiones por contingencia de jubilación anticipada
V1597-25
Posibilidad de aplicar la reducción del 40% en rescates de planes de pensiones con aportaciones anteriores a 2007
V1584-25
Posibilidad de aplicar la reducción del 40% por aportaciones anteriores a 2007 en rescates de planes de pensiones
V1564-25
40% reduction applicable only once per contingency in the same pension plan
V1546-25
40% reduction in temporary regime applicable only once per same pension contingency
V1331-25
40% reduction possible on pension plan withdrawal due to early retirement from collective dismissal
V1317-25
Uruguayan pension refunds taxed as income from work in Spain
V1273-25
Unemployment benefit does not qualify for exemption or 30% reduction
V1281-25
No applicable: 30% capital reduction for collective pension insurance benefits
V1009-25
Pension payments as employment income cannot benefit from 40% reduction
V0818-25
40% reduction for pre-2007 contributions expires 31 Dec 2023
V0573-25
40% reduction applies once per contingency only
V0543-25
Social mutualities' benefits taxed as earnings from work
V0544-25
30% reduction applicable on deferred pension lump sum
V0415-25
40% reduction possible on pension plans for pre-2007 contributions
V0318-25
Reduction of 40% applicable only once per pension scheme withdrawal
V0324-25
40% reduction may apply to pension withdrawals from different plans across years
V0322-25
Heirs can claim 40% reduction on pension plan withdrawals if deadlines are met
V0269-25
40% reduction in temporary regime applicable only once per contingency
V0264-25
The 40% reduction may be applied to the redemption of insured pension plans funded by contributions made up to 2006
V0200-25
Possibility of applying the 40% reduction on mutual insurance benefits for contributions made until 2006
V0172-25
Deadlines and conditions for applying the 40% reduction on the redemption of pension plans
V0176-25
Cannot apply 30% reduction to capital payment from collective insurance linked to employment pension plan
V0137-25
Retirement is a contingency distinct from disability for the purpose of calculating the period for the 40% reduction
V0105-25
Possibility of receiving early retirement benefits due to collective redundancy
V0103-25
The 40% reduction cannot be applied to insured pension plans contracted after 2006
V0041-25
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
The 30% reduction cannot be applied to a lump-sum payment from a collective insurance policy
V0028-25
Determinación del acaecimiento de la contingencia de jubilación para la aplicación de la reducción del 40%
V2651-24
Advance pension rights for 10-year plans from 2025: 40% DT 12th LIRPF reduction criteria
V2524-24
Applicability of 40% reduction on pension plan withdrawals for pre-2007 contributions
V0586-23
Liechtenstein pension scheme benefits taxed as income in Spain
V1444-21
40% reduction limit for pension plan withdrawals applies only once
V3182-20
Swiss widow's pension taxed in Spain as income from work
V3058-20
Tax treatment of the redemption of a pension plan for residents in Portugal according to the Convention
V3379-19
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