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A taxpayer inquired about the deadline to apply the 40% reduction on contributions made prior to 2007 following a collective redundancy. The Directorate General of Taxes (DGT) ruled that if the benefit is claimed early due to redundancy, the contingency occurs at that moment, and the deadline for the reduction is calculated from that financial year.
Question posed: Available period 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 on contributions made prior to 2007, the benefit must be received in the fiscal year of occurrence or in the two following years. In this case, as the contingency occurred on January 1, 2022, the deadline ends on December 31, 2024.
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