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The taxpayer asks when the deadline to apply the 40% reduction on pension plan contributions made up to 2006 expires if they receive unemployment benefits. The DGT responds that, if retirement is collected early due to collective dismissal, the contingency occurs at that moment and the period for the reduction depends on that date.
Question raised: Available period to apply the 40 percent reduction provided for in the transitional regime.
If retirement benefits are collected early due to the termination of the employment relationship (collective dismissal), the contingency occurs at the moment the requirements for said collection are met. The period for applying the 40% reduction provided in the twelfth transitional provision of the LIRPF is determined according to the tax year in which said contingency occurs. In the case of a payment in 2022, the period for applying the final transitional regime ends on December 31, 2024.
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