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V1693-14 2 July 2014 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

Possibility of applying the 40% reduction to pension plan benefits received as a lump sum

The inquirer asks whether the 40% reduction can be applied to a pension plan benefit received as a lump sum. The DGT responds that this is possible for the portion of contributions made up to 31 December 2006, subject to certain requirements.

The question raised

Aplicación de la reducción del 40 por ciento a la prestación percibida en forma de capital de los planes de pensiones.

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