Skip to content
Back to index
V0136-17 23 January 2017 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

The 40% reduction for contributions made before 2007 applies only to lump-sum payments received within the same tax period

A taxpayer inquired whether the 40% reduction for contributions made prior to 2007 could be applied across two different tax years when redeeming a pension plan. The Directorate General for Taxes (DGT) ruled that this reduction can only be applied to amounts received as a lump sum within a single tax period.

The question raised

Posibilidad de aplicar la reducción del 40 por ciento a las cantidades percibidas en los dos ejercicios, por la parte correspondiente a las aportaciones realizadas antes de 2007.

Book your free first meeting