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The taxpayer asks when the deadline expires to apply the 40% reduction on pension plan contributions made up to 2006 following a collective redundancy. The DGT responds that, if retirement is collected early, the contingency occurs when the requirements for said collection are met.
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 at the moment the requirements for its collection are met, such as the termination of the employment relationship due to collective redundancy. The period for applying the 40% reduction (transitional regime) is calculated from the fiscal year in which said contingency occurs. In this case, as the requirements were met in 2022, the period expires on December 31, 2024.
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