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A taxpayer inquired about the deadline for applying the 40% reduction when redeeming a pension plan following a collective redundancy. The DGT ruled that, in the case of early retirement, the contingency occurs when the employment relationship is terminated and the individual enters unemployment.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If retirement benefits are collected early due to collective redundancy, the contingency occurs when the requirements for early collection are met. For contingencies occurring in 2022, the deadline to apply the 40% reduction on contributions made prior to 2007 ends on December 31, 2024. The reduction applies to the portion of the benefit received as a lump sum that corresponds to contributions made up to December 31, 2006.
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