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The inquiry concerns the period for applying the 40% reduction under the transitional regime in pension plans. The DGT responds that, if the retirement benefit is collected early following a collective redundancy, the contingency is understood to have occurred at that moment for tax purposes.
Question raised: Available period for applying the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early, the contingency occurs when the requirements for said collection are met (termination of the employment relationship due to collective redundancy and unemployment status). The period for applying the 40% reduction to contributions made prior to 2007 depends on this assessment. In the specific case, as the requirements were met in 2022, the period for applying the transitional regime ends on December 31, 2024.
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