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A query is made regarding when the period to apply the 40% reduction under the transitional regime in pension plans begins to run when collection is made 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 counted 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, the contingency occurs when the requirements for said collection are met, such as the termination of the employment relationship due to collective dismissal. The period for applying the 40% reduction of the twelfth transitional provision of the LIRPF is determined according to the fiscal year in which the contingency occurs. In the case of early collection, the period for applying the transitional regime ends two fiscal years after the year in which the requirements for collection are met.
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