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The inquirer asks about the deadline to apply the 40% reduction on the redemption of a pension plan following a collective dismissal. The DGT responds that, if the retirement benefit is collected early, the contingency occurs when the requirements for said early collection are met.
Question posed: Available period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early, the contingency occurs at the moment the requirements for early receipt are met. In the case of collective dismissal and transition to unemployment, the contingency is understood to have occurred at that moment. Therefore, the deadline to apply the 40% reduction on contributions made prior to 2007 ends in the two tax years following that of the occurrence. If the contingency occurred in 2022, the deadline ends on December 31, 2024.
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