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V2751-18 19 October 2018 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · régimen transitorio

Determining the retirement contingency for the application of the 40% reduction

The applicant asks when the retirement contingency is considered to have occurred for the purpose of applying the 40% reduction under the transitional regime. The DGT responds that, as a general rule, the contingency occurs upon accessing full retirement, unless partial retirement benefits have already commenced.

The question raised

Cuestión planteada A efectos de aplicar la reducción del 40 por ciento prevista en el régimen transitorio a las prestaciones de los planes de pensiones en forma de capital, cuándo se considera acaecida la contingencia de jubilación.

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