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The inquirer asks about the deadline for applying the 40% reduction to a pension plan following a collective redundancy. The DGT determines that, if early retirement benefits are collected, the contingency occurs when the requirements for said collection are met.
Question posed: Available deadline to apply the 40 percent reduction provided for in the transitional regime.
If retirement benefits are collected early, the contingency occurs at the moment the requirements for receiving them are met (termination of the employment relationship due to collective redundancy and unemployment status). To apply the 40% reduction to 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 occurs in 2022, the deadline ends on December 31, 2024.
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