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V0176-25 14 February 2025 · SG de Operaciones Financieras Criterion in force
IRPF · régimen transitorio

Deadlines and conditions for applying the 40% reduction on the redemption of pension plans

The inquirer asks about the deadline for applying the 40% reduction for contributions made prior to 2007 and whether multiple redemptions can be made using said reduction. The DGT responds that the deadline depends on when the contingency occurs and that the reduction can only be applied once for the same contingency.

The question raised

Question raised 1- Period available to apply the 40 percent reduction provided for in the transitional regime.

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