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The inquirer asks when the deadline to apply the 40% reduction under the transitional regime expires if they receive their pension plan through early retirement withdrawal following a collective redundancy. The DGT responds that the contingency is understood to have occurred at the moment the requirements for early withdrawal are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is withdrawn early, the contingency occurs when the requirements for said withdrawal are met (termination of the employment relationship due to collective redundancy and unemployment status). The period for applying the 40% reduction of the twelfth transitional provision is counted from that fiscal year. In this specific case, as the requirements were met in 2022, the period expires on December 31, 2024.
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