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A person with a pension plan containing contributions made prior to 2007 has enquired about the deadline for applying the 40% tax reduction. The Directorate General of Taxes (DGT) has clarified that, if the payout is due to early retirement following a collective redundancy, the contingency occurs when the employment relationship is terminated and the individual enters unemployment.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early, the contingency occurs when the requirements for said collection are met (termination of the employment relationship due to collective redundancy and the state of unemployment). The period to apply the 40% reduction on contributions made prior to 2007 is three tax years: the year of occurrence and the two following years. In this case, as the contingency occurred on January 1, 2022, the period expires on December 31, 2024.
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