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The consultant inquires about the period for applying the 40% reduction under the transitional regime in a pension plan following a collective redundancy. The DGT responds that, if the retirement benefit is collected early, the contingency is understood to have occurred at the moment the requirements for said collection are met.
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 when the requirements for early collection are met, such as the termination of the employment relationship due to collective redundancy. The period for applying the 40% reduction provided in the twelfth transitional provision of the LIRPF is counted from the fiscal year in which said contingency occurs. In the specific case, as the requirements were met in 2022, the period for applying the reduction ends on December 31, 2024.
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