Skip to content
Back to index
V0153-26 27 January 2026 · SG de Tributación de las Operaciones Financieras Analysis pending
IRPF · reducción del 40%

Possibility of applying the 40% reduction on pension plan lump-sum payments

The DGT states that a 40% reduction can only apply to one capital withdrawal for contingency purposes in the same tax year.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

View on PETETE (Hacienda) →

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

Email
Contact