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The inquirer asks when the deadline to apply the 40% reduction of the twelfth transitional provision expires if they receive their pension plan through early retirement following a collective dismissal. The DGT responds that the contingency occurs when the requirements for early collection are met, thereby determining the start of the three-year period.
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 at the moment the requirements for said collection are met, such as the termination of the employment relationship due to collective dismissal and the transition to unemployment status. To apply the 40% reduction on contributions made prior to 2007, the benefit must be received in the year of occurrence or in the following two years. In the case of an early collection initiated in 2022, the period to apply the transitional regime ends on December 31, 2024.
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