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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 occurs at that moment and the period for the reduction begins to be counted from then.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received early upon the termination of the employment relationship due to collective redundancy, the contingency occurs at the moment the requirements for said collection are met. To apply the 40% reduction on contributions made until 2006, the benefit must be received in the fiscal year of the occurrence or in the two following years. In the case of an early collection in 2022, the period for applying the transitional regime ends on December 31, 2024.
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