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A query was raised regarding the deadline for applying the 40% reduction for contributions made prior to 2007 in the event of pension plan collection due to unemployment. The DGT ruled that if retirement is claimed early due to collective redundancy, the contingency occurs at that moment, and the deadline for the reduction is calculated from that financial year.
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 said payment 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 2006 is counted from the fiscal year in which the contingency occurs, and may be applied in that fiscal year or in the following two. In the specific case, as the contingency occurs in 2022, the period ends on December 31, 2024.
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