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V1782-23 21 June 2023 · SG de Tributación de las Operaciones Financieras Criterion in force
IRPF · contingencia de jubilación

Deadline for applying the 40% reduction for pre-2007 contributions is determined by the year the contingency occurs

The inquirer asks when the deadline expires to apply the 40% reduction to pension plan benefits for contributions made up to 2006. The DGT rules that, if retirement benefits are collected early due to collective redundancy, the contingency occurs at that moment, and the period for the reduction is calculated from that financial year.

The question raised

Cuestión planteada Plazo disponible para aplicar la reducción del 40 por ciento contemplada en el régimen transitorio.

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What is published here, applied to a company or a specific case. The first meeting is free.

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