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A taxpayer with contributions made prior to 2007 sought clarification on the deadline to apply the 40% reduction following a collective redundancy. The Directorate General for Taxes (DGT) ruled that, in cases of early retirement, 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 receiving it are met (termination of the employment relationship due to collective redundancy and unemployment status). The deadline to apply the 40% reduction on contributions made prior to 2007 is the fiscal year of the occurrence or the two following years. In this case, as the requirements were met on January 1, 2022, the deadline ends on December 31, 2024.
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