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A taxpayer queried the deadline for applying the 40% reduction on contributions made prior to 2007 following a collective redundancy. The Directorate General for Taxes (DGT) ruled that, when retirement is claimed early due to redundancy, the contingency occurs in the year of the dismissal, setting the limit for applying the transitional regime in 2024.
Question raised: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit due to the termination of the employment relationship (collective redundancy) is paid in advance, the contingency occurs when the requirements for said payment are met. To apply the 40 percent 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 the case of a dismissal in 2022, the period for applying the transitional regime ends on December 31, 2024.
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