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A consultant inquired about the deadline for applying the 40% reduction under the twelfth transitional provision when pension plans are withdrawn early due to collective redundancy. The Directorate-General for Insurance and Pension Funds (DGT) ruled that if retirement benefits are withdrawn early, the contingency is deemed to have occurred at the moment the requirements for such withdrawal are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received in advance, the contingency occurs when the requirements for early collection are met, such as the termination of the employment relationship due to collective dismissal and the transition to unemployment status. The period for applying the 40% reduction on contributions made prior to 2007 is counted from the fiscal year in which said contingency occurs. In the specific case, as the requirements were met in 2022, the period for applying the transitional regime ends on December 31, 2024.
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