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An individual who underwent collective redundancy and moved to unemployment seeks clarification on the deadline to apply the 40% reduction for contributions made prior to 2007. The DGT rules that, if early retirement benefits are claimed, the contingency occurs upon the termination of the employment relationship and the transition to unemployment.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received early, the contingency occurs when the requirements for said collection are met (termination of the employment relationship due to collective redundancy and unemployment status). In this case, as the requirements were met on January 1, 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 corresponding to contributions made until December 31, 2006.
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