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V0783-25 6 May 2025 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · planes de previsión asegurados

40% reduction possible on pension plan benefits under transitional regime

The consultant asks whether a 40% reduction can be applied when withdrawing from an insurance pension plan after transferring rights from a pension plan. The DGT states that the reduction applies to contributions made up to 2006, provided legal deadlines and requirements are met.

The question raised

Cuestión planteada Posibilidad de aplicar la reducción del 40 por ciento contemplada en el régimen transitorio al rescatar el plan de previsión asegurado.

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