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The inquiry concerns the deadline for applying the 40% reduction under the transitional regime to pension plans in the event of unemployment. The DGT responds that, if the early retirement benefit is received following a collective dismissal, the contingency occurs at the moment of the termination of employment, thereby determining the deadline for the reduction.
Question posed: Available deadline for applying the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received early due to the termination of the employment relationship and unemployment, the contingency occurs when those requirements are met. To apply the 40% reduction to contributions made prior to 2007, the benefit must be received in the fiscal year of the occurrence or in the two following years. In the case of a contingency occurring in 2022, the deadline to apply the transitional regime ends on December 31, 2024.
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