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V0041-26 13 January 2026 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · régimen transitorio

40% pension reduction not applicable if retirement contingency occurred more than 10 years ago

A retiree asks whether the 40% reduction under the transitional regime applies to advance contributions with over ten years' age. The DGT responds that, as retirement was attained years ago, the period for applying the regime has expired.

The question raised

Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.

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