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The inquirer asks about the period for applying the 40% reduction in a pension plan following a collective redundancy. The DGT responds that, if retirement benefits are collected early, the contingency occurs when the requirements for said collection are met.
Question posed: Available period for applying the 40 percent reduction provided in the transitional regime.
If retirement benefits are collected early, the contingency occurs at the moment the requirements for early collection are met, such as the termination of the employment relationship due to collective redundancy and the transition to a state of unemployment. The period for applying the 40% reduction provided in the twelfth transitional provision of the LIRPF depends on the fiscal year in which said contingency occurs. In the event that the contingency occurs in 2022, the period for receiving the benefit entitled to the reduction ends on December 31, 2024.
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