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V0339-17 8 February 2017 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · régimen transitorio

Deadlines for applying the 40% pension plan reduction based on the year of contingency

The inquirer asks about the deadline for applying the 40% reduction to pension plan benefits upon retirement. The DGT responds that the deadline for applying this transitional regime depends on the financial year in which the retirement contingency occurs.

The question raised

Plazo para aplicar la reducción del 40 por ciento prevista en el régimen transitorio, al capital a percibir después de la jubilación.

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