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The inquirer asks about the deadline to apply the 40% reduction when redeeming a pension plan following a collective redundancy. The Directorate General for Taxes (DGT) responds that if retirement benefits are collected early, the contingency occurs when the requirements for such collection are met.
Question posed: Available deadline to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early, the contingency occurs at the moment the requirements for early receipt are met. In the case of collective dismissal and transition to unemployment, the contingency is understood to have occurred at that moment. Therefore, the deadline to apply the 40% reduction (transitional regime) ends in the second fiscal year following that of the occurrence. If the contingency occurs in 2022, the deadline ends on December 31, 2024.
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