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A person who underwent collective redundancy and became unemployed in 2022 inquires as to when the deadline to apply the 40% reduction to their pension plan expires. The DGT responds that, as the retirement benefit is collected early due to the redundancy, the contingency occurs in 2022 and the deadline for the reduction ends in 2024.
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 requirements for said collection are met. For contingencies occurring in 2022, the transitional regime for the 40% reduction may only be applied in the tax year of the contingency or in the two following years. Therefore, the deadline to apply the reduction expires on December 31, 2024.
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