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Practical manual for Income Tax 2023.

3. Perception of benefits and early disposition of consolidated rights

The perception of benefits and the consequences of the early disposition of consolidated rights in cases other than those provided for in the regulations governing social security systems established for the benefit of persons with disabilities, are those discussed in the "Common rules applicable to contributions to social security systems" in this same Chapter.

See articles 13, 14 and 15 of the Regulation on pension plans and funds, approved by Royal Decree 304/2004, of February 20, as amended, with effect from July 21, 2023, by the sole article of Royal Decree 668/2023, of July 18 ( BOE of July 20).