Doctrine by topic · DGT Observatory

Pension Plan Withdrawal: 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 · 2016–2026

Current position

The 40% reduction on contributions made until December 31, 2006, requires that the benefit be received in the tax year the contingency occurs or in the following two years. In cases of early retirement, the contingency occurs when the requirements for collection are met (termination of the employment relationship and unemployment). Compliance with these deadlines is decisive for the application of benefits under transitional regimes.

The DGT's position remains constant in the interpretation of the deadlines for applying reductions under transitional regimes. Rulings confirm that the right to the 40% reduction on contributions prior to 2007 strictly depends on receiving the benefit in the tax year the contingency occurs or in the following two years. No changes in criterion are observed, but rather a reiteration of the application of the twelfth transitional provision.

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

Rulings on this topic

24
V0670-26 26 Mar 2026

40% reduction in pension plan withdrawals depends on contingency date

SG de Tributación de las Operaciones Financieras
contingencia de jubilaciónrescate de plan de pensionesreducción del 40 por cientorendimientos íntegros del trabajorégimen transitorio LIRPF — Ley 35/2006 del IRPF art. 17.2.a.3LIRPF — Ley 35/2006 del IRPF art. 18.2
Affects CompanyExpat · Non-residentIndividual
V2334-25 2 Dec 2025

40% reduction possible on pension plan withdrawals under transitional regime

SG de Tributación de las Operaciones Financieras
rescate de plan de pensionesreducción del 40%régimen transitoriocontingencia de jubilaciónrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 17.2.a.3LIRPF — Ley 35/2006 del IRPF art. 17.2.b
Affects CompanyExpat · Non-residentIndividual
V1540-24 24 Jun 2024

No obligation to declare IRPF if non-exempt earnings below 22,000 euros

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajorentas exentasobligación de declararindemnización por despidorescate de plan de pensiones LIRPF — Ley 35/2006 del IRPF art. 17.2LIRPF — Ley 35/2006 del IRPF art. 85
Affects CompanyExpat · Non-residentIndividual
V0877-23 13 Apr 2023

Deadline for 40% reduction on early pension plan withdrawals ends in 2024

SG de Tributación de las Operaciones Financieras
régimen transitorioreducción del 40%contingencia de jubilaciónrescate de plan de pensionesrendimientos del trabajo LIRPF — Ley 35/2006 del IRPF art. 17.2.a.3LIRPF — Ley 35/2006 del IRPF art. DT 12.2
Affects CompanyExpat · Non-residentIndividual

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