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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

Possibility of applying the 40 percent reduction provided for in the transitional regime when redeeming the insured pension plan.

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