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The taxpayer asks when the deadline to apply the 40% reduction under the twelfth transitional provision expires if they collect their pension plan due to unemployment. The DGT responds that, if the retirement benefit is collected early, the contingency occurs at the moment 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 when the requirements for early collection are met, such as the termination of the employment relationship due to collective dismissal. The period for applying the 40% reduction to contributions made prior to 2007 is calculated from the fiscal year in which said contingency occurs. In this specific case, if the contingency occurs in 2022, the period for applying the transitional regime ends on December 31, 2024.
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