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V1588-23 6 June 2023 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · contingencia de jubilación

The deadline to apply the 40% reduction to pension plans depends on the fiscal year in which the contingency occurs

The consultant inquires about the deadline to apply the 40% reduction under the transitional regime when receiving a pension plan due to unemployment. The DGT responds that, if retirement benefits are received early due to collective dismissal, the contingency occurs when the requirements for such early payment are met.

The question raised

Question raised: Available deadline to apply the 40 percent reduction provided for in the transitional regime.

The DGT's ruling

If retirement benefits are received early, the contingency occurs when the requirements for early payment are met, such as the termination of the employment relationship due to collective dismissal. The deadline to apply the 40% reduction from the twelfth transitional provision depends on the fiscal year in which said contingency occurs. In the event that the contingency occurs in 2022, the deadline to receive the benefits entitled to the reduction ends on December 31, 2024.

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