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The consultant asks when the deadline to apply the 40% reduction for contributions made prior to 2007 expires following a collective dismissal. The DGT responds that, upon early collection of retirement benefits due to dismissal, the contingency occurs in the year of the dismissal, setting the limit for applying the transitional regime within the following two fiscal years.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received early due to the termination of the employment relationship (collective dismissal) and unemployment, the contingency occurs at the moment those requirements are met. To apply the 40% reduction on 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 occurred in 2022, the deadline ends on December 31, 2024.
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