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The inquirer asks when the deadline to apply the 40% reduction under the transitional regime expires if they receive their pension plan through early retirement withdrawal following a collective redundancy. The DGT responds that the contingency is understood to have occurred at the moment the requirements for early withdrawal are met.
Question posed: Available deadline to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is withdrawn early, the contingency occurs when the requirements for said withdrawal are met, such as the termination of the employment relationship due to collective redundancy and the transition to a state of unemployment. The deadline to apply the 40% reduction on contributions made prior to 2007 depends on the fiscal year in which this contingency occurs. In the event that the requirements are met in 2022, the deadline to receive the benefit with the reduction expires on December 31, 2024.
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