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A taxpayer inquires about the deadline to apply the 40% reduction for contributions made prior to 2007 following a collective redundancy. The DGT determines that, upon early collection of retirement benefits, the contingency occurs when the requirements for said collection are met.
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 collective redundancy, the contingency occurs when the employment relationship is terminated and the individual enters a state of unemployment. To apply the 40% reduction on contributions made prior to 2007, the benefit must be received in the tax year of the occurrence or in the two following years. In this case, as the requirements were met in January 2022, the deadline expires on December 31, 2024.
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