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V0156-26 27 January 2026 · SG de Tributación de las Operaciones Financieras Analysis pending
IRPF · contingencia de jubilación

Pension plan early withdrawal reduction period depends on contingency timing

A pension scheme participant with contributions before 2007 asked whether they could apply a 40% reduction when accessing early benefits with over ten years of accrued rights. The DGT clarifies that if early retirement due to dismissal is possible, it is considered a retirement contingency, and the reduction period depends on when the eligibility conditions for such withdrawal were met.

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.

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