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A participant in an occupational pension scheme seeks clarification on the deadline to apply the 40% reduction for contributions made up to 2006 following a collective redundancy. The Directorate General for Taxes (DGT) rules that, in cases of early retirement, the contingency occurs when the requirements for such payment are met.
Question posed: Deadline to apply the 40 percent reduction provided for in the transitional regime.
If retirement benefits are collected early, the contingency occurs at the moment the requirements for receiving them are met, such as the termination of the employment relationship due to collective redundancy and the transition to a state of unemployment. To apply the 40% reduction on contributions made prior to 2007, the benefit must be received in the fiscal year of the occurrence or in the two following years. In this case, as the requirements were met in January 2022, the deadline expires on December 31, 2024.
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