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V2337-17 14 September 2017 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

Eligibility for the 40% reduction on pension plan benefits received as a lump sum

The inquirer sought clarification on whether the 40% tax reduction could be applied to a pension plan benefit received as a lump sum in 2017. The Directorate General for Tax (DGT) clarifies that this reduction is applicable to the portion of the benefit corresponding to contributions made up to 31 December 2006, provided that all legal deadlines and requirements are met.

The question raised

Posibilidad de realizar la disposición de los planes de pensiones en forma de capital en 2017, aplicando la reducción del 40 por ciento.

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