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The inquirer asks about the deadline to apply the 40% reduction under the twelfth transitional provision following a collective redundancy. The DGT rules that, if retirement is claimed early, the contingency occurs when the requirements for such payment 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 its early collection are met, such as the termination of the employment relationship due to collective redundancy and the transition to a state of unemployment. In this case, the deadline to apply the 40% reduction on contributions made prior to 2007 ends in the two fiscal years following that of the occurrence. If the contingency occurred in 2022, the deadline ends on December 31, 2024.
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