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The inquirer asks when the deadline to apply the 40% reduction under the twelfth transitional provision expires if they collect their pension plan early due to collective dismissal. The DGT responds that, if the retirement benefit is collected early, the contingency is understood to have occurred at the moment the requirements for said collection are met.
Question raised: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received early, 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 that fiscal year. In this specific case, if the contingency occurs in 2022, the period for applying the transitional regime ends on December 31, 2024.
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