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V2110-17 10 August 2017 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

Potential application of the 40% reduction on pension plan lump-sum withdrawals for contributions made before 2007

The applicant asks whether the 40% tax reduction can be applied when withdrawing contributions made before 2007 as a lump sum, after having already received income payments. The Directorate General for Taxes (DGT) responds that this is possible provided the time limits set out in the twelfth transitional provision and the requirements of the previous regulations are met.

The question raised

Aplicación de la reducción del 40 por ciento.

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