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V1570-23 6 June 2023 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · contingencia de jubilación

The period for applying the 40% reduction in pension plans is counted from the occurrence of the contingency (early withdrawal)

The inquirer asks when the deadline expires to apply the 40% reduction for contributions made prior to 2007 if they receive their pension plan due to long-term unemployment. The DGT clarifies that, if the collection is an advance on retirement, the contingency occurs when the requirements for said advance are met.

The question raised

Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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