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The consultant inquires 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 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 period to apply the 40 percent reduction provided for in the transitional regime.
If the retirement benefit is received early due to collective dismissal and unemployment, the contingency occurs when those requirements are met. To apply the 40% reduction on contributions made prior to 2007, the benefit must be received in the fiscal year of 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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