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The inquirer seeks to know whether the 40% reduction for contributions made before 2007 can be applied following a collective redundancy. The Directorate-General for Insurance and Pension Funds (DGT) rules that, if early retirement benefits are collected, the contingency occurs once the requirements for such payment are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
Pension plan benefits are considered earned income. If retirement benefits are received prematurely following a collective redundancy and subsequent transition to unemployment, the contingency occurs at that moment. To apply the 40 percent reduction on contributions made up to 2006, the benefit must be received during the fiscal year of the occurrence or in the two following years. In this case, as the contingency occurs in 2022, the period expires on December 31, 2024.
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