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A taxpayer with contributions made prior to 2007 sought clarification on the deadline for applying the 40% tax reduction following a collective redundancy. The Directorate General of Taxes (DGT) ruled that if retirement benefits are collected early due to redundancy, the contingency occurs at that moment, and the deadline for the reduction expires within the following two tax years.
Question posed: Deadline to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early due to the termination of the employment relationship and unemployment, the contingency occurs when those requirements are met. To apply the 40% reduction to contributions made prior to 2007, the benefit must be received in the fiscal year of the occurrence or in the two following years. In the case of a dismissal occurring in January 2022, the deadline to apply the transitional regime expires on December 31, 2024.
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