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A consultant inquired about the deadline for applying the 40% reduction for contributions made prior to 2007 following a collective redundancy. The Directorate General for Taxes (DGT) responded that, in the case of early retirement, the contingency occurs when the requirements for such payment are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If retirement benefits are collected early due to collective redundancy, the contingency occurs when the requirements to receive them are met. In this case, as the employment relationship was terminated and the individual entered unemployment in 2022, the contingency is understood to have occurred in that fiscal year. Therefore, the deadline to apply the 40% reduction on contributions made prior to 2007 ends on December 31, 2024.
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