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A consultant inquired about the timeframe for applying the 40% reduction to contributions made prior to 2007 following a collective redundancy. The Directorate General for Insurance and Pension Funds (DGT) ruled that, if early retirement is claimed, the contingency occurs when the requirements for such payment are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early following a collective dismissal, the contingency occurs at the moment the requirements to receive it are met. To apply the 40% reduction on contributions made until December 31, 2006, the benefit must be received in the fiscal year of the occurrence or in the two following years. In the case of contingencies due to collective dismissal and unemployment, the period for applying the transitional regime is counted from that moment.
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