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The inquirer 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 retirement is collected early, the contingency occurs at the moment the employment relationship is terminated and the individual enters unemployment.
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 of the twelfth transitional provision of the LIRPF is calculated from the fiscal year in which said contingency occurs. In this case, as it occurs in 2022, the period ends on December 31, 2024.
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