Skip to content
Back to index
V0328-15 29 January 2015 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · planes de pensiones

The application year for the 40% pension scheme reduction cannot be changed once the statutory declaration period has elapsed

A taxpayer inquired whether they could cancel a 40% reduction applied in 2012 to use it in a different year with a different pension scheme. The Directorate General of Taxes (DGT) ruled that, as the declaration period for that year has passed, the option can no longer be rectified.

The question raised

Posibilidad de modificar el período impositivo de aplicación de dicha reducción.

Book your free first meeting