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The consultant asks when the contingency occurs and whether they can apply the 40% reduction when redeeming a pension plan following a collective dismissal. The DGT responds that, if retirement benefits are collected early, the contingency occurs when the requirements for said collection are met.
Question posed: Determination of the contingency date and the possibility of applying the 40 percent reduction of the Transitional Provision.
If retirement benefits are received early, the contingency occurs at the moment the requirements for early receipt are met, such as the termination of the employment relationship due to collective dismissal and the transition to a state of unemployment. For tax purposes, this determines the fiscal year in which the contingency occurs and, therefore, the period for applying the 40% reduction of the twelfth transitional provision. If the contingency occurs in 2022, the period for applying the reduction ends on December 31, 2024.
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