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V1192-23 9 May 2023 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · jubilación anticipada

Deadline for applying the 40% reduction on pension plans for early retirement

An inquirer asked about the deadline for applying the 40% reduction to a pension plan following a collective redundancy. The DGT clarified that, if early retirement is claimed, the contingency occurs when the requirements for such payment are met.

The question raised

Question posed: Available deadline to apply the 40 percent reduction provided for in the transitional regime.

The DGT's ruling

If retirement benefits are collected early, the contingency occurs when the requirements to receive them are met (termination of the employment relationship due to collective redundancy and status of unemployment). To apply the 40% reduction to 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 occurs in 2022, the deadline ends on December 31, 2024.

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What is published here, applied to a company or a specific case. The first meeting is free.

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