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The consultant asks when the deadline to apply the 40% reduction under the transitional regime expires if they collect their pension plan due to a collective dismissal. The DGT responds that, if the retirement benefit is collected early, the contingency is understood to have occurred at the moment the employment relationship is terminated.
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, such as the termination of the employment relationship due to collective dismissal. The period for applying the 40% reduction on contributions made prior to 2007 is counted from the fiscal year in which the contingency occurs. In the case of contingencies in 2022, the period to receive the benefit with the reduction expires on December 31, 2024.
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