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A consultant asks whether they can apply the 40% reduction under the transitional regime following a dismissal in 2018. The DGT explains that if retirement benefits are claimed early due to the dismissal, the contingency occurred in 2018 and the deadline for the reduction expired in 2020. However, if not, the contingency will occur upon retirement in 2024, meaning the deadline will end in 2026.
Question posed: Possibility of applying the 40 percent reduction provided for in the transitional regime.
If retirement benefits are collected early following a collective dismissal, the contingency occurs when the requirements for said collection are met. The deadline to apply the 40% reduction on contributions made prior to 2007 is governed by the twelfth transitional provision of the LIRPF. If the contingency occurs in 2018, the deadline expired on December 31, 2020. If there is no early collection and retirement occurs in 2024, the deadline will end on December 31, 2026.
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