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A query was raised regarding the deadline for applying the 40% reduction under the transitional regime when a pension plan is collected via early retirement following a collective redundancy. The Directorate-General for Insurance and Pension Funds (DGT) ruled that, in cases of early retirement, the contingency is deemed to have occurred at the moment the requirements for such 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 in advance, the contingency occurs when the requirements for early collection are met (termination of the employment relationship due to collective redundancy and unemployment status). The period for applying the 40% reduction provided in the twelfth transitional provision of the Personal Income Tax Law (LIRPF) is calculated from that fiscal year. In the specific case, as the requirements were met in 2022, the period for applying the reduction expires on December 31, 2024.
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