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A person who suffered a collective dismissal and entered unemployment in 2022 inquires when the deadline to apply the 40% reduction for contributions made prior to 2007 expires. The DGT responds that, by collecting retirement early due to the dismissal, the contingency occurs in 2022 and the deadline for the reduction ends in 2024.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early due to the termination of the employment relationship and unemployment, the contingency occurs when those requirements are met. For contingencies occurring in 2022, the transitional regime for the 40% reduction can only be applied in the fiscal year of occurrence or in the two following years. Therefore, the deadline to apply said reduction ends on December 31, 2024.
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