Skip to content
Back to index
V3795-16 9 September 2016 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · rendimientos del trabajo

The 40% pension plan reduction can only be applied within a single tax year

A taxpayer inquired whether the 40% reduction for contributions made prior to 2007 could be applied across two different tax years when receiving pension plan benefits. The Directorate General for Taxes (DGT) ruled that this reduction may only be applied to amounts received within the same tax period.

The question raised

Si puede percibir una parte de sus derechos en el plan de pensiones en 2016, percibiendo la otra parte en el año 2017, y en ambos casos aplicar la reducción del 40 por ciento.

Book your free first meeting