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A taxpayer inquires about the deadline to apply the 40% reduction upon the redemption of a pension plan following a collective dismissal. The DGT responds that, if the retirement benefit is collected early due to dismissal, the contingency occurs when the requirements for collection are met, setting the limit for the reduction within the following two fiscal years.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received early due to collective dismissal, the contingency occurs when the requirements for said collection are met. To apply the 40% reduction on contributions made prior to 2007, the benefit must be received in the fiscal year of the occurrence or in the two following years. In the case of meeting the requirements in 2022, the deadline ends on December 31, 2024.
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