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The taxpayer asks when the deadline to apply the 40% reduction for contributions made prior to 2007 expires if they collect their pension plan due to unemployment. The DGT responds that, if retirement is collected early due to collective dismissal, the contingency occurs at that moment and the period for the reduction is calculated from that fiscal year.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received early due to the termination of the employment relationship (collective dismissal), the contingency occurs when the requirements for said collection are met. To apply the 40% reduction on contributions made up to 2006, the benefit must be received in the fiscal year of occurrence or in the two following years. In the case of a collection in 2022 for these reasons, the period expires on December 31, 2024.
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