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A taxpayer with contributions made prior to 2007 seeks to know when the deadline to apply the 40% reduction expires following a collective dismissal. The DGT responds that, if the benefit is collected early due to the termination of the employment relationship, the contingency occurs 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 due to collective dismissal, the contingency is understood to have occurred when the requirements for early collection are met. In this case, the contingency occurs in the fiscal year of the dismissal and the transition to unemployment. Therefore, the deadline to apply the 40% reduction on contributions made prior to 2007 ends in the two fiscal years following the year of occurrence.
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