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Early Pension: 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 37 rulings · 2018–2024

Current position

The retirement contingency occurs at the moment when the requirements for early payment due to termination of the employment relationship and legal unemployment are met. To apply the 40% reduction on contributions made prior to 2007, the benefit must be received in the tax year the contingency occurs or in the following two years.

The DGT's position has remained constant since 2018. The most recent rulings reiterate that the contingency occurs upon the termination of the employment relationship and the transition to a state of unemployment, maintaining the same criterion regarding the timeframes for the transitional regime.

Analysis based on 36 of 37 rulings with a stated position. Updated 23 September 2026.

Rulings on this topic

24
V2815-23 16 Oct 2023

Deadline for 40% pension plan reduction is 31 December 2024 if claiming early

SG de Tributación de las Operaciones Financieras
contingencia de jubilaciónprestación anticipadarégimen transitorioreducción del 40%rendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 17.2.a.3LIRPF — Ley 35/2006 del IRPF art. Disposición transitoria duodécima
Affects CompanyExpat · Non-residentIndividual

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