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The inquirer asks about the timeframe for applying the 40% reduction to pension plans with contributions made prior to 2007 in the event of unemployment. The DGT rules that if the requirements for early retirement payouts are met, the contingency is deemed to have occurred at that moment, and the timeframe for the reduction depends on that specific financial year.
Question posed: Available deadline to apply the 40 percent reduction provided for in the transitional regime.
If the retirement contingency and an exceptional liquidity event occur simultaneously, the retirement benefit is perceived for tax purposes. In the case of early retirement payout due to collective dismissal, the contingency occurs when the requirements for said payout are met. The deadline for applying the 40% reduction on contributions made prior to 2007 is determined according to the fiscal year in which said contingency occurs.
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