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The inquirer asks when the deadline to apply the 40% reduction for contributions made prior to 2007 expires following a collective dismissal. The DGT responds that, upon early collection of retirement benefits due to dismissal, the contingency occurs in the year of the dismissal and the deadline for the reduction expires within the following two fiscal years.
Question posed: Deadline 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 (collective dismissal), the contingency occurs when the requirements for said collection are met. To apply the 40% reduction on contributions made prior to 2007, the benefit must be received in the fiscal year of the occurrence or in the two following years. In this case, as the contingency occurred in 2022, the deadline ends on December 31, 2024.
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