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V5095-26 29 June 2026 · SG de Tributación de las Operaciones Financieras Analysis pending
IRPF · rendimientos del trabajo

Possibility of applying the 40% reduction on the redemption for 10 years of seniority in pension plans

The DGT confirms that a 40% reduction is possible for early access to pension rights if the conditions of the 12th transitional provision of the LIRPF are met.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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