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The inquirer asks about the deadline for applying the 40% reduction when withdrawing a pension plan following collective redundancy. The DGT rules that if the withdrawal is due to early retirement, the contingency occurs upon the termination of the employment relationship, which determines the deadline for applying the reduction.
Question raised: Available period to apply the 40% reduction upon the redemption of the pension plan.
If the retirement benefit is paid in advance following a collective redundancy, the contingency occurs at the moment the employment relationship is terminated. To apply the 40% reduction on contributions made prior to 2007, the benefit must be received during the fiscal year of the occurrence or in the two following years. In this case, if the contingency occurred on December 31, 2021, the period to apply the reduction ends on December 31, 2023.
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