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The inquiry concerns the period for applying the 40% reduction under the transitional regime in pension plans in the event of unemployment. The DGT responds that if the retirement benefit is collected early following a collective dismissal, the contingency is deemed to have occurred at that moment.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early upon the termination of the employment relationship due to collective dismissal, the contingency occurs when the requirements for said collection are met. The period for applying the 40% reduction of the twelfth transitional provision of the LIRPF is counted from the fiscal year in which the contingency occurs. In the case of a collection in 2022, the period for applying the transitional regime ends on December 31, 2024.
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