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V0480-18 21 February 2018 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

40% reduction for pension plans with pre-2007 contributions and limits on disability exemptions

A pensioner with a 65% disability seeks advice on whether tax reductions apply when redeeming their pension plan. The Directorate General of Taxes (DGT) clarifies that the 40% reduction is available for contributions made prior to 2007 under specific conditions; however, the disability exemption does not apply if the plan was established under the general regime.

The question raised

Cuestión planteada Teniendo en cuenta el grado de discapacidad:

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