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The inquirer asks about the deadline to apply the 40% reduction in a pension plan following a collective dismissal. The DGT responds that, if the benefit is collected early due to the termination of the employment relationship, the contingency is deemed to have occurred at that moment.
Question posed: Available deadline to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is collected early due to collective dismissal and unemployment, the contingency occurs when those requirements are met. In this case, as they were met in 2022, the deadline to apply the 40% reduction on contributions made prior to 2007 ends on December 31, 2024. The reduction applies to the portion of the benefit received as a lump sum that corresponds to contributions made up to December 31, 2006.
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