Doctrine by topic · DGT Observatory

Active Retirement: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 42 rulings · 2015–2026

Current position

The retirement contingency occurs upon accessing the initial Social Security retirement. In cases of active retirement with a reduced amount, the contingency is understood to have occurred when the full payment of the pension is restored. This determines the period for applying the 40% reduction on contributions made until 2006.

The DGT's position remains constant in the definition of the retirement contingency during active retirement. The criterion establishes that the temporal milestone for the purposes of the 40% reduction is the restoration of the full payment of the pension. No changes are observed in the interpretation of this concept throughout the rulings.

Turning points

  1. V2782-19

    Clarifies that the transfer of licenses under active retirement is not considered motivated by retirement, but by cessation of activity, which prevents the reduction of the capital gain.

Analysis based on 36 of 42 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V0992-26 5 May 2026

40% pension reduction depends on timing of retirement contingency

SG de Tributación de las Operaciones Financieras
rendimientos del trabajocontingencia de jubilaciónjubilación activarégimen transitorioprestación en forma de capital LIRPF — Ley 35/2006 del IRPF art. 17.2.a) 3.ªLIRPF — Ley 35/2006 del IRPF art. disposición transitoria duodécima
Affects CompanyExpat · Non-residentIndividual
V0213-24 27 Feb 2024

Timing of retirement contingency for applying the 40% reduction in pension plans

SG de Tributación de las Operaciones Financieras
jubilación activacontingencia de jubilaciónrégimen transitorioreducción del 40%prestación en forma de capital LIRPF — Ley 35/2006 del IRPF art. disposición transitoria duodécimaLIRPF — Ley 35/2006 del IRPF art. 17.2.b
Affects CompanyExpat · Non-residentIndividual
V3070-19 31 Oct 2019

Exemption from Wealth Tax maintained for assets used in active retirement

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
exenciónjubilación activaactividad económicaprincipal fuente de rentabienes afectos LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 4.Ocho.UnoLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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