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V1651-23 9 June 2023 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · contingencia de jubilación

The period for applying the 40% reduction in pension plans depends on the fiscal year in which the contingency occurs

A query is made regarding the period for applying the 40% reduction under the transitional regime to pension plans due to unemployment. The DGT responds that, if retirement benefits are collected early due to collective dismissal, the contingency occurs when the requirements for said collection are met.

The question raised

Question raised: Available period for applying the 40 percent reduction provided for in the transitional regime.

The DGT's ruling

If retirement benefits are collected early, the contingency occurs when the requirements for its collection are met (termination of the employment relationship due to collective dismissal and state of unemployment). The period for applying the 40% reduction on contributions made prior to 2007 depends on the fiscal year in which said contingency occurs. If the contingency occurs in 2022, the period for receiving the benefit with the reduction expires on December 31, 2024.

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