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The inquirer asks when the deadline to apply the 40% reduction under the twelfth transitional provision expires if they receive their pension plan due to long-term unemployment. The DGT responds that, if the collection is an advance on retirement, the contingency occurs when the requirements for said advance are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected in advance, the contingency occurs at the moment the requirements to receive it are met, such as the termination of the employment relationship due to collective dismissal. 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 this specific case, if the requirements are met in 2022, the period ends on December 31, 2024.
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