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The inquirer asks about the period for applying the 40% reduction under the transitional regime when collecting a pension plan due to unemployment. The DGT responds that, if the retirement benefit is collected early following a collective dismissal, the contingency is understood to have occurred at that moment.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early, the contingency occurs when the requirements for said collection are met, such as the termination of the employment relationship due to collective dismissal. The period for applying the 40% reduction of the twelfth transitional provision of the LIRPF is counted from the fiscal year in which the contingency occurs. In this case, as the requirements were met in 2022, the period for applying the reduction ends on December 31, 2024.
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