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The inquirer asks when the deadline expires to apply the 40% reduction under the twelfth transitional provision 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 point.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received early, the contingency occurs when the requirements for said collection are met (termination of the employment relationship due to collective dismissal and unemployment status). The period for applying the 40% reduction on contributions made prior to 2007 is calculated from the fiscal year in which the contingency occurs. In this specific case, as it occurs in 2022, the period expires on December 31, 2024.
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