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A taxpayer inquires about the deadline to apply the 40% reduction on the redemption of a pension plan following a collective dismissal. The DGT clarifies that, if the benefit is collected early due to the termination of the employment relationship, the contingency occurs at that moment and the deadline to apply the transitional regime is counted from that fiscal year.
Question posed: Available deadline to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early due to collective dismissal, the contingency occurs when the requirements for early collection are met (termination of the employment relationship and unemployment). 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 this case, as the contingency occurred in 2022, the deadline ends on December 31, 2024.
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