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A query was raised regarding the deadline for applying the 40% reduction under the transitional regime when receiving a pension plan benefit through early retirement following a collective redundancy. The Directorate-General for Life and Insurance (DGT) ruled that the contingency occurs when the requirements for early collection are met, thereby establishing the start of the period for applying the reduction.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
The retirement contingency generally occurs upon accessing Social Security retirement benefits; however, if collected early, the contingency occurs when the requirements for such collection are met (termination of the employment relationship due to collective dismissal and unemployment status). The period for applying the 40% reduction on contributions made prior to 2007 depends on the fiscal year in which the contingency occurs. If the contingency occurs in 2022 due to early collection, the period for applying the transitional regime expires on December 31, 2024.
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